Sarah Polcz
@polcz.bsky.social
Prof of Law @UCDavis | Thinking about AI, copyright law and the psychology of creative collaboration. https://law.ucdavis.edu/people/sarah-polcz
In NYC on Nov 16? Go see Yann LeCun @yann-lecun.bsky.social debate Adam Brown 🥰 on the boundaries of current machine learning, human understanding, and the tantalizing possibility of machine consciousness. 7pm @pioneerwork.bsky.social pioneerworks.org/programs/sci...
Scientific Controversies: Deep Thoughts of Artificial Minds
While much of the public’s conversation around AI focuses on its social and ethical implications, we turn to those who truly understand what could actua...
pioneerworks.org
November 5, 2025 at 7:32 AM
In NYC on Nov 16? Go see Yann LeCun @yann-lecun.bsky.social debate Adam Brown 🥰 on the boundaries of current machine learning, human understanding, and the tantalizing possibility of machine consciousness. 7pm @pioneerwork.bsky.social pioneerworks.org/programs/sci...
Reposted by Sarah Polcz
We’re gaining momentum in the race to tax AI! Just got more coverage of my proposal with @polcz.bsky.social for AI firms to remit equity to the public.
If you’d rather read the 7 paragraph version of our argument than the 50 page one, check this out:
taxprofblog.aals.org/2025/10/31/s...
If you’d rather read the 7 paragraph version of our argument than the 50 page one, check this out:
taxprofblog.aals.org/2025/10/31/s...
SSRN Review & Roundup: Harpaz Reviews Bearer-Friend & Polcz, Sharing the Algorithm • TaxProf Blog
This week, Assaf Harpaz (Georgia, Google Scholar) reviews a new work by Jeremy Bearer-Friend and Sarah Polcz, Sharing the Algorithm: The Tax Solution to Generative AI, 17 Colum. J. Tax L. __ (forthcom...
taxprofblog.aals.org
October 31, 2025 at 8:10 PM
We’re gaining momentum in the race to tax AI! Just got more coverage of my proposal with @polcz.bsky.social for AI firms to remit equity to the public.
If you’d rather read the 7 paragraph version of our argument than the 50 page one, check this out:
taxprofblog.aals.org/2025/10/31/s...
If you’d rather read the 7 paragraph version of our argument than the 50 page one, check this out:
taxprofblog.aals.org/2025/10/31/s...
Reposted by Sarah Polcz
After many years in the making, a draft of our article "Sharing the Algorithm" is now available for download. Forthcoming in @columbiauniversity.bsky.social Journal of Tax Law, Prof Sarah Polcz & I argue the public should co-own generative artificial intelligence
papers.ssrn.com/sol3/papers....
papers.ssrn.com/sol3/papers....
Sharing the Algorithm: The Tax Solution to Generative AI
This article argues that tax policy offers a core tool for mitigating the sweeping public policy challenges of generative Artificial Intelligence ("AI"
papers.ssrn.com
October 21, 2025 at 8:00 PM
After many years in the making, a draft of our article "Sharing the Algorithm" is now available for download. Forthcoming in @columbiauniversity.bsky.social Journal of Tax Law, Prof Sarah Polcz & I argue the public should co-own generative artificial intelligence
papers.ssrn.com/sol3/papers....
papers.ssrn.com/sol3/papers....
Reposted by Sarah Polcz
The crash is going to be brutal when it comes.
Robinhood says "it might offer "tokenized" equity in OpenAI. By "tokenized," Business Insider reports, Robinhood means "blockchain-enabled representations of securities like stocks." In reality, they have no connection to OpenAI equity whatsoever."
Robinhood says "it might offer "tokenized" equity in OpenAI. By "tokenized," Business Insider reports, Robinhood means "blockchain-enabled representations of securities like stocks." In reality, they have no connection to OpenAI equity whatsoever."
October 11, 2025 at 7:49 PM
The crash is going to be brutal when it comes.
Robinhood says "it might offer "tokenized" equity in OpenAI. By "tokenized," Business Insider reports, Robinhood means "blockchain-enabled representations of securities like stocks." In reality, they have no connection to OpenAI equity whatsoever."
Robinhood says "it might offer "tokenized" equity in OpenAI. By "tokenized," Business Insider reports, Robinhood means "blockchain-enabled representations of securities like stocks." In reality, they have no connection to OpenAI equity whatsoever."
Reposted by Sarah Polcz
This quote belongs on page one of every legal brief filed against this administration.
Trump on deploying the National Guard to Chicago: "I have the right to do anything I want to do. I'm the president of the United States."
August 26, 2025 at 8:01 PM
This quote belongs on page one of every legal brief filed against this administration.
Reposted by Sarah Polcz
First court ruling on fair use of AI training -- training on copyrighted works is fair use, but obtaining the works from a pirated website is separately a violation
N.B. I represent Anthropic in this matter
drive.google.com/file/d/13jHL...
N.B. I represent Anthropic in this matter
drive.google.com/file/d/13jHL...
Bartz v Anthropic SJ ruling.pdf
drive.google.com
June 24, 2025 at 2:08 PM
First court ruling on fair use of AI training -- training on copyrighted works is fair use, but obtaining the works from a pirated website is separately a violation
N.B. I represent Anthropic in this matter
drive.google.com/file/d/13jHL...
N.B. I represent Anthropic in this matter
drive.google.com/file/d/13jHL...
Reposted by Sarah Polcz
Reminder that words matter. You can’t “deport” a US citizen. You might be kidnapping, disappearing, exiling, expelling, illegally removing, etc., but you’re not “deporting” a US citizen.
ACLU says another three US citizen children were disappeared from their own country today: www.aclu.org/press-releas...
ICE Deports 3 U.S. Citizen Children Held Incommunicado Prior to the Deportation | American Civil Liberties Union
Families disappeared and isolated without legal access; one child with cancer deported without medication and pregnant mother deported as well
www.aclu.org
April 26, 2025 at 1:29 AM
Reminder that words matter. You can’t “deport” a US citizen. You might be kidnapping, disappearing, exiling, expelling, illegally removing, etc., but you’re not “deporting” a US citizen.
Reposted by Sarah Polcz
I agree that generative AI firms, like OpenAi, should be accountable to humanity. This is why @polcz.bsky.social and I advocate for fractional public ownership of AGI. Our common humanity was harvested by these machines and we are each entitled to a share of it. papers.ssrn.com/sol3/papers....
April 3, 2025 at 3:06 PM
I agree that generative AI firms, like OpenAi, should be accountable to humanity. This is why @polcz.bsky.social and I advocate for fractional public ownership of AGI. Our common humanity was harvested by these machines and we are each entitled to a share of it. papers.ssrn.com/sol3/papers....
Reposted by Sarah Polcz
What is so hard to understand about this???
If you accept that non-citizens have no right to due process, you are accepting that citizens have no right to due process. All the government has to do is claim that you are not a citizen; without due process you have no chance to prove the contrary.
March 25, 2025 at 12:38 AM
What is so hard to understand about this???
Next Tuesday I'll be speaking about Copyright's creative incentives and collaboration in the music industry at the University of Sydney Law School, also hosted by the Centre for AI, Trust and Governance, and @admscentre.org.au www.eventbrite.com.au/e/loyalties-...
Loyalties v. royalties: Copyright’s creative incentives and collaboration
Professor Sarah Polcz discusses a link between creators’ relative rewards and the quality of creative output.
www.eventbrite.com.au
March 20, 2025 at 2:22 AM
Next Tuesday I'll be speaking about Copyright's creative incentives and collaboration in the music industry at the University of Sydney Law School, also hosted by the Centre for AI, Trust and Governance, and @admscentre.org.au www.eventbrite.com.au/e/loyalties-...
Reposted by Sarah Polcz
Not sure if I count as optimistic, but here’s the thumbnail of how to share the productivity gains (potentially) created by generative AI that my coauthor @polcz.bsky.social and I presented at Columbia a few weeks ago papers.ssrn.com/sol3/papers....
SHARING THE ALGORITHM: THE TAX SOLUTION TO GENERATIVE AI
<p><i>This article argues that tax policy offers a core tool for mitigating the sweeping public policy challenges of generative Artificial Intelligence (“AI”).
papers.ssrn.com
March 15, 2025 at 6:13 PM
Not sure if I count as optimistic, but here’s the thumbnail of how to share the productivity gains (potentially) created by generative AI that my coauthor @polcz.bsky.social and I presented at Columbia a few weeks ago papers.ssrn.com/sol3/papers....
this is an excellent suggestion
Many of you have asked what you can do to help fight the country's dramatic slide into fascism. If you are in house counsel, here is one important thing: send all your work to Covington, Perkins Coie, and other firms willing to resist Trump and that have been made targets for that reason.
March 9, 2025 at 7:54 PM
this is an excellent suggestion
Reposted by Sarah Polcz
Thank you to @columbiauniversity.bsky.social Law School for hosting me and @polcz.bsky.social today! We’ll be presenting our research on how many of the harms of generative AI can be addressed through fractional public ownership of AI.
papers.ssrn.com/sol3/papers....
papers.ssrn.com/sol3/papers....
SHARING THE ALGORITHM: THE TAX SOLUTION TO GENERATIVE AI
<p><i>This article argues that tax policy offers a core tool for mitigating the sweeping public policy challenges of generative Artificial Intelligence (“AI”).
papers.ssrn.com
February 24, 2025 at 1:36 PM
Thank you to @columbiauniversity.bsky.social Law School for hosting me and @polcz.bsky.social today! We’ll be presenting our research on how many of the harms of generative AI can be addressed through fractional public ownership of AI.
papers.ssrn.com/sol3/papers....
papers.ssrn.com/sol3/papers....
Reposted by Sarah Polcz
Not gonna lie. Still get a thrill every time I'm on TaxProfBlog. And this time with two friends! @polcz.bsky.social @davidgamage.bsky.social .
taxprof.typepad.com/taxprof_blog...
taxprof.typepad.com/taxprof_blog...
TaxProf Blog: Bearer-Friend & Polcz Present Sharing The Algorithm: The Tax Solution To Generative A.I. Today At Missouri
Jeremy Bearer-Friend (George Washington; Google Scholar) & Sarah Polcz (UC-Davis; Google Scholar) present Sharing the Algorithm: The Tax Solution to Generative A.I. at Missouri today as part of its Ta...
taxprof.typepad.com
February 19, 2025 at 9:50 PM
Not gonna lie. Still get a thrill every time I'm on TaxProfBlog. And this time with two friends! @polcz.bsky.social @davidgamage.bsky.social .
taxprof.typepad.com/taxprof_blog...
taxprof.typepad.com/taxprof_blog...
Reposted by Sarah Polcz
Today's the day! Co-presenting my work in progress on how to tax AI with @polcz.bsky.social at Mizzou! Fractional public ownership of generative AI is both doable and necessary. More details here papers.ssrn.com/sol3/papers....
February 19, 2025 at 1:48 PM
Today's the day! Co-presenting my work in progress on how to tax AI with @polcz.bsky.social at Mizzou! Fractional public ownership of generative AI is both doable and necessary. More details here papers.ssrn.com/sol3/papers....
Reposted by Sarah Polcz
A fav thing about being a professor is when people I don't know somehow encounter my ideas and cite them. A team of scholars and activists in Canada who are working to finance renewable energy projects for indigenous communities just cited my reparations research! Solidarity across borders.
Financing clean technologies within Canada’s Indigenous communities: Perspectives on sustainable energy transition from practitioners and academics
Indigenous communities across Canada continue to maintain significant influence on the long-term trajectory of that nation’s clean energy transition. …
www.sciencedirect.com
February 17, 2025 at 1:19 PM
A fav thing about being a professor is when people I don't know somehow encounter my ideas and cite them. A team of scholars and activists in Canada who are working to finance renewable energy projects for indigenous communities just cited my reparations research! Solidarity across borders.
Reposted by Sarah Polcz
On Wednesday, February 19th, Jeremy Bearer-Friend (George Washington Law) & Sarah Polcz (UC-Davis Law) will present their draft paper – "Sharing the Algorithm: The Tax Solution to A.I." – at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. 1/
February 13, 2025 at 6:45 PM
On Wednesday, February 19th, Jeremy Bearer-Friend (George Washington Law) & Sarah Polcz (UC-Davis Law) will present their draft paper – "Sharing the Algorithm: The Tax Solution to A.I." – at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. 1/
Reposted by Sarah Polcz
@ucdavis.bsky.social Law Professor @polcz.bsky.social and Professor @bearerfriend.bsky.social (George Washington University Law School) are presenting at the Section on Securities Regulation’s panel about AI and big data. 💻
@theaals.bsky.social #AALS2025 #UCDavisLaw
@theaals.bsky.social #AALS2025 #UCDavisLaw
January 9, 2025 at 4:48 PM
@ucdavis.bsky.social Law Professor @polcz.bsky.social and Professor @bearerfriend.bsky.social (George Washington University Law School) are presenting at the Section on Securities Regulation’s panel about AI and big data. 💻
@theaals.bsky.social #AALS2025 #UCDavisLaw
@theaals.bsky.social #AALS2025 #UCDavisLaw