Spencer Bastani, Daniel Waldenström
Artifical intelligence and automation have implications for tax policy. This column discusses how the economic impact of new technologies is relevant to the taxation of labour and capital. The policy recommendations that emerge depend on several factors: the impact of AI on economic efficiency, the share of capital income in national income, the distribution of wage and capital income, and the impact of the tax system on work incentives and entrepreneurship.
Πηγή: Voxeu