Should Robots Be Taxed?

• 成果类型: Article
• 署名作者: Guerreiro, Joao; Rebelo, Sergio; Teles, Pedro
• 署名单位: Northwestern University; National Bureau of Economic Research; Centre for Economic Policy Research - UK; Banco de Portugal; Universidade Catolica Portuguesa
• 刊物名称: REVIEW OF ECONOMIC STUDIES
• ISSN/ISSBN: 0034-6527
• DOI: 10.1093/restud/rdab019
• 发表日期: 2022
• 页码: 279-311
• 关键词: Optimal taxation; redistributive taxation; technological-change; income; INEQUALITY; LABOR; tasks

摘要

Using a quantitative model that features technical progress in automation and endogenous skill choice, we show that, given the current U.S. tax system, a sustained fall in automation costs can lead to a massive rise in income inequality. We characterize the optimal tax system in this model. We find that it is optimal to tax robots while the current generations of routine workers, who can no longer move to non-routine occupations, are active in the labour force. Once these workers retire, optimal robot taxes are zero.