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Ameek Ashok Ponda authored a letter to the editor of Tax Notes titled "AI Might Render Income Taxation Untenable," published in both Tax Notes Federal and Tax Notes International [sub. req'd] on October 27, 2025. 

In his letter, Ameek builds on Professor Mindy Herzfeld’s recent analysis of how artificial intelligence challenges traditional tax structures. He argues that modern income and consumption tax systems, designed in an era when human and machine capital were distinct, may become fundamentally unworkable as AI increasingly replicates human cognitive and physical functions.

Drawing on themes from his recent Daedalus article, "Back to the Fututre for Taxation," published by the American Academy of Arts and Sciences, Ameek highlights the growing asymmetry between the tax treatment of human needs such as food, housing, education and healthcare (which are generally nondeductible), and their machine equivalents such as energy, commercial buildings, software and maintenance (which are generally deductible). He frames this fundamental inconsistency as not just a technical issue but a “philosophical rupture.” Ameek concludes that AI may ultimately force policymakers to reconsider the very foundations of income and consumption taxation.