Germany has a website containing all its statutes: https://www.gesetze-im-internet.de/ However, even Germans have difficulty understanding some of the paragraphs, as they are written in bureaucratic and legal language. Have fun!

If AI “destroys” jobs, then AI should not only pay taxes, but also contribute to health insurance, unemployment insurance and pension schemes. It doesn't matter who ultimately pays. However, I would hold employers accountable, because they are the ones who are laying off employees in favour of AI.