Taxes are meant to capture some of the profit that is made by a business entity. You could use a local model, but if you sell some kind of product or service, the tax would be levied on you. Not declaring that properly, of course, is tax evasion :)

…ånd how would such tax evasion be proven in a court of law?

Most productive work will use AI to facilitate that work in some way. I'm already doing that with coding.

There isn't a way to "capture" the value from that.

Even if you aren't directly selling AI assets to someone else, people simply using AI themselves will still destroy industries.

Good luck confiscating everyone's graphics cards. The cat is is out of the box already.

> the tax would be levied on you

No it wouldn't. AI is already everywhere. Its game over. You aren't going to be able to track basically anyone who is using local models or other AI.

Exactly, you can’t put it back in the box

The only thing I can imagine is like limiting people’s compute power

But even then they’d just go do it in another country or use an online service based in another country