Should Robots Pay Taxes? Tax Policy in the Age of Automation

 

Should Robots Pay Taxes? Tax Policy in the Age of Automation

 

robots and tax ile ilgili görsel sonucu

 

 

Ryan Abbott &

Bret Bogenschneider

 

University of Surrey School of Law

 

 

 

 

 

Abstract

 

“Existing technologies can already automate most work functions, and the cost of these technologies is decreasing at a time when human labor costs are increasing. This, combined with ongoing advances in computing, artificial intelligence, and robotics, has led experts to predict that automation will lead to significant job losses and worsening income inequality. Policy makers are actively debating how to deal with these problems, with most proposals focusing on investing in education to train workers in new job types, or investing in social benefits to distribute the gains of automation.

The importance of tax policy has been neglected in this debate, which is unfortunate because such policies are critically important. The tax system incentivizes automation even in cases where it is not otherwise efficient. This is because the vast majority of tax revenues are now derived from labor income, so firms avoid taxes by eliminating employees. Also, when a machine replaces a person, the government loses a substantial amount of tax revenue—potentially hundreds of billions of dollars a year in the aggregate. All of this is the unintended result of a system designed to tax labor rather than capital. Such a system no longer works once the labor is capital. Robots are not good taxpayers.

We argue that existing tax policies must be changed. The system should be at least “neutral” as between robot and human workers, and automation should not be allowed to reduce tax revenue. This could be achieved through some combination of disallowing corporate tax deductions for automated workers, creating an “automation tax” which mirrors existing unemployment schemes, granting offsetting tax preferences for human workers, levying a corporate self-employment tax, and increasing the corporate tax rate.

 

You can find the link and original paper below:

https://www.roboticsbusinessreview.com/wp-content/uploads/2018/05/Should-Robots-Pay-Taxes.pdf

2012 yılında Japonca eğitimim sonrasında hukuk fakültesine başladı. Jürging-Örkün-Putzar Rechtsanwalte (Almanya), Güler Hukuk Bürosu ve Ünsal & Gündüz Attorneys at Law' da staj yaptı. Japon dili sertifikası aldı. Ayrıca arabuluculuk- tahkim ve ceza hukuku gibi alanlarda sertifika programlarına katıldı.Bunların akabinde Bilişim ve Teknoloji Hukuku alanında yüksek lisans yapmaya başladı. Köksal & Partners hukuk bürosunda avukat olarak çalışmakta. Büyük bir merakla, robotlar, yapay zeka ve onların hukuksal durumları ve problemler ile ilgili çalışmalar yürütmekte. She studied law following herJapanese education on 2012. She fulfilled her internships in Jurging-Orkun-Putzar Rechtsanwalte(Germany), Guler Law Office and Unsal&Gunduz Attorney at Law . Also she has certificate of Japanese language and she has mediation and arbitration certificates and criminal law certificates from law workshops. Afterwards, she started the master program on information and technology law, at Istanbul Bilgi University. She works as a lawyer at Koksal & Partners law office. Her goal and ambition is the working in the field of Robotics, AI and their legal statutes and problems and exploring the relevant necessities where no women has ever gone before... Yazarın diğer yazıları için ayrıca bakınız: For further works of the author: https://bilgi.academia.edu/Selin%C3%87etin https://siberbulten.com/author/selin-cetin/

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