Taxation on robots? Challenges for tax policy in the era of automation
Abstract: The aim of this article is to discuss about the main issues related to the proposal of a robot tax. For this purpose, the first part briefly shows the current automation context in the world. The second part debates on how the tax could be justified, ranging from the threats of unemploymen...
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| Autor principal: | |
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| Lenguaje: | English |
| Publicado: |
Universidad de Chile/Facultad de Derecho. Centro de Estudios en Derecho Informático
2020
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| Acceso en línea: | http://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0719-25842020000200187 |
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| Sumario: | Abstract: The aim of this article is to discuss about the main issues related to the proposal of a robot tax. For this purpose, the first part briefly shows the current automation context in the world. The second part debates on how the tax could be justified, ranging from the threats of unemployment and inequality up to how governments could help displaced workers via universal basic income. The third part analyses in detail the issues of a robot tax. Finally, the last part tries to answer the question whether the tax is a good idea or not. |
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