Partners Universal International Innovation Journal

AI and the Future of Taxation Rethinking Government Revenue When Machines Replace Workers

Dr. A. Shaji George — Thu, 25 Jun 2026 00:00:00 +0000

This article explores a question at the core of any modern economy that doesn't often get much attention until it is a crisis. Who will pay taxes and how will governments pay for services that societies rely on if AI takes over millions of jobs. For most of modern history labour has contributed about two thirds of national income and governments have based their revenue systems on that, by taxing income, payrolls and social security contributions. AI is poised to lead to a decline in the incomes of workers and an increase for the owners of capital, thus reducing the source of public revenues. The article illustrates the worker tax arrangements in India, the USA, Europe, Middle East and South Asia. It then examines three policy options being discussed by economists increased consumption taxes, direct taxes on capital and wide-spread public ownership via sovereign wealth funds and index investing. It offers policymakers, companies and individuals practical frameworks, real case studies and implementation strategies. The main theme is that there is no one tax that will address the issue. Rather, what is required are societies with a hybrid approach that will tax profits, consumption, and automation and distribute the ownership of AI resources more broadly. It's not all about money. It's a prosperity that's shared.

From Concrete to Compute The Middle East's Bid for Global AI Infrastructure

Dr. A. Shaji George, Dr. T. Baskar, Dr M. M. Karthikeyan — Thu, 25 Jun 2026 00:00:00 +0000

Throughout most of modern history, the wealth and ambition of nations was quantified by concrete. Roads, dams, towers and ports were signs of progress. That's changing. The rise of artificial intelligence is transforming the global economy and governments are now shifting investments from traditional construction to the physical facilities that house computation data centers. This article explores the drivers for this shift, and in the Middle East, in particular, how Saudi Arabia, the United Arab Emirates, and Qatar are spending billions on compute infrastructure as part of their post-oil diversification plans. It chronicles the arc from industrial-age infrastructure to the digital economy, discusses today's data center dynamics like sovereign AI and the competition for GPUs, and examines the economics of treating data centers as the new public works. The article also addresses some serious issues such as energy needs, water shortage, geopolitical reliance on chips, and speculative overbuilding. It provides actionable strategies for policy makers, companies and individuals to deal with this transition. The main takeaway is that compute has become a strategic national asset, like oil or electricity, and the countries that create, operate and manage it well will have an undue advantage in the future.

Micro-Vacations, Psychological Detachment, and the Unequal Distribution of Recovery

Dr. A. Shaji George, Dr. Nataliia Siranchuk — Thu, 25 Jun 2026 00:00:00 +0000

This article explores how younger generations, and increasingly, all of us, are taking two or fourday vacations more frequently, what we call micro-vacations, as a way of taking breaks in a hyperconnected economy. It outlines the historical evolution of the annual holiday, and how that tradition is under strain due to the always on nature of technology, and examines the cultural, psychological and economic pressures that are causing the change to smaller and more frequent vacations. The article bases itself on the research in occupational psychology, the data of the travel industry and the labor market trends and states that micro-vacations are not just a re-branding of regular weekends. These are a structural reaction to chronic burnout, indistinct work boundaries and a generational rejection of the "work now, live later" deal. It outlines some practical models for individuals, managers and organisations to make effective use of short breaks, such as the Recovery Frequency Model and the Disconnection Design approach. It also poses the question of how far the trend can go: Are micro-vacations a symptom of the problem or a solution to it. The overall argument is that if we are to achieve true rest, we need to develop better personal habits and to create an environment that will allow us to be unreachable, and that the future of work will be determined by who has the right to be unreachable.

Atharvaveda’s Environmental Ethos: Ecological Wisdom in the Atharvanic Tradition

Suchismita Ray, Dr. Niranjan Sabar — Thu, 25 Jun 2026 00:00:00 +0000

The term "Ecology" refers to environmental science, which is a relatively recent field of study in India. The concept of ecology has evolved over time, influenced by the conditions prevailing during different periods. Environmental problems and efforts to address them have existed since ancient times. Therefore, it is unreasonable to expect earlier generations to have the same environmental awareness as we do today. However, environmental consciousness has been present even in ancient times. From the Vedic age, people recognized the importance of a favorable environment for healthy living. Vedic seers revered nature and its elements such as water, air, soil, trees, rivers, oceans, and the sky as divine entities. Concepts like jaladevatā (water deity), vanadevatā (forest deity), varuņudevatā (water god), and vāyudevatā (wind god) became integral to tradition, and the Earth was regarded as a mother figure. In contrast, modern human activities for personal comfort and enjoyment have led to the destruction of natural resources, causing deforestation, soil degradation, and pollution of water and air, posing serious threats to the world today. Hence, a widespread awakening is necessary to revive and apply the Vedic principles to combat environmental pollution in the current context.

Cubic Expectation of Cubic Mean of Random Variables

Dhritikesh Chakrabarty — Thu, 25 Jun 2026 00:00:00 +0000

Concepts of cubic expectation of random variable was introduced with formulating its definition and deriving some of its elementary properties in an earlier study. One property of cubic expectation which relates the cubic expectation and cubic mean of random variables has been derived in this study. Derivation of the property has been presented in this article.