43:
measures will stifle innovation and impede the economic growth that technology has consistently brought in the past. Proponents have pointed to the phenomenon of "income polarization" which threatens the jobs of low-income workers who lack the means to enter the knowledge-based fields in high demand.
42:
Assessments of the risk vary widely, with one study finding that 47% of the workforce is automatable in the United States, and another study finding that this figure is 9% across 21 OECD countries. The idea of taxing companies for deploying robots is controversial with opponents arguing that such
151:
has discussed the additional complication of determining how much a human worker would have hypothetically made in a labour sector that has been dominated by robots for decades. He has instead proposed a variation of universal basic income called the "universal basic dividend" to combat income
83:
Francisco OssandĂłn argues that at this stage of development, the idea of a limited robot tax could be addressed if it meets some requirements, such as: (i) it is paid by certain taxpayers that use robots (i.e. large companies); (ii) is related to certain activities (i.e. some
84:
industrial and/or financial activities); (iii) has a limited definition for robots (i.e. physical smart machines or non-physical intelligent software’s in case of financial activities), and; (iv) has a low tax rate. However, he does not see a case for a general robot tax.
125:
has called for robots to be tax-compliant so that government spending can continue even as the pool of taxable income for human workers decreases. Oberson's proposals suggest taxing robot owners until robots themselves have the ability to pay, pending further advances in
184:
On August 6, 2017, South Korea, under
President Moon, passed what has been called the first robot tax. Rather than taxing entities directly, the law reduces tax breaks that were previously awarded to investments into robotics. A robot tax had previously been part of
313:
75:
for drawing attention to the issue, de Blasio stated that he had different policy goals and proposed making large corporations responsible for five years of income tax from jobs that are automated away. In 2017 in the UK, Labour leader
146:
have discussed the futility of a robot tax given the malleability in the definition of "robot". In particular, autonomous elements are present in many 21st-century devices that are not normally considered robots. Economist
167:
rejected the idea of a robot tax, stating that any jurisdiction implementing one would become less competitive as technological companies are incentivized to move elsewhere. The 2019 World
Development Report, prepared by
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1445:
737:
63:
made these strategies the subject of a task force, stating that income disparity attributable to robots is widely visible in her district. In 2019, New York City mayor
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848:
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compared taxing robots to taxing software, and pointed to the fact that countries with a low unemployment rate have a high automation rate. EU Commissioner
1407:
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549:
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176:, opposed a robot tax, arguing that it would result in reduced productivity and increased tax avoidance by large corporations and their shareholders.
68:
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Robotics companies including
Savioke and the Advancing Automation trade group have fought robot taxes, calling them an "innovation penalty".
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443:"Stephen Hawking says robots could make us all rich and free – but we're more likely to end up poor and unemployed"
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24:
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577:"Taxing Robots? From the Emergence of an Electronic Ability to Pay to a Tax on Robots or the Use of Robots"
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52:
31:
for those who are displaced. While the automation of manual labour has been contemplated since before the
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32:
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916:
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738:"Bill Gates wants to tax robots but one robot maker says that's 'as intelligent' as taxing software"
339:"San Francisco is considering a once unthinkable measure to offset the threat of job-killing robots"
292:
35:, the issue has received increased discussion in the 21st century due to newer developments such as
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Oberson, Xavier (1 November 2017). "Vers une imposition des robots ou de leur usage ?".
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criticized machine owners for initiating a "lobby against wealth resdistribution". Following
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Support for an automation tax by
American politicians can be traced back to 1940 in which
1283:
431:
December 2020, Revista
Chilena de Derecho y TecnologĂa, Vol. 9 (2), Universidad de Chile.
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139:
189:'s bill imposing ethical standards for robots in the European Union. However, the
408:"Jeremy Corbyn plans to 'tax robots' because automation is a 'threat' to workers"
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1248:
1142:
1137:
1092:
1027:
865:
72:
1228:
468:"Elon Musk: Robots will take your jobs, government will have to pay your wage"
173:
108:
104:
16:
Legislative strategy to disincentivize the replacement of workers by machines
1077:
156:
96:
513:"Cuban: Trump can't stop rise of the robots and their effect on U.S. jobs"
300:
550:"Taxer les robots?, L'émergence d'une capacité contributive électronique"
386:"New York City mayor and 2020 candidate Bill de Blasio wants a robot tax"
293:
The Risk of
Automation for Jobs in OECD Countries: A Comparative Analysis
60:
429:"Taxation on robots? Challenges for tax policy in the era of automation"
265:"The Future of Employment: How susceptible are jobs to computerisation?"
1339:
936:
118:
361:"De Blasio proposes 'robot tax' to counter job losses from automation"
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595:
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Jobs Lost, Jobs Gained: Workforce
Transitions in a Time of Automation
88:
623:
1037:
111:
announced his support for a robot tax in 2017, citing an essay by
869:
617:
Marwala, Tshilidzi (2018). "On Robot
Revolution and Taxation".
1446:
Inventing the Future: Postcapitalism and a World
Without Work
849:"European parliament calls for robot law, rejects robot tax"
115:
about the accelerating pace of technological unemployment.
759:"EU Commissioner Says No to Bill Gates' Robot Tax Idea"
640:"What is a robot exactly and how do we make it pay tax"
263:
Carl
Benedikt Frey; Michael Osborne (September 2013).
491:"Bill Gates says robots should be taxed like humans"
297:
OECD Social, Employment and Migration Working Papers
1421:
1358:
1306:
1166:
1110:
1101:
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904:
694:"San Francisco to robot: Don't crowd our sidewalks"
828:"Korea takes first steps to introduce 'robot tax'"
803:"South Korea introduces world's first 'robot tax'"
716:"Is a "robot tax" really an "innovation penalty"?"
736:Cutmore, Geoff; Rosenfeld, Everett (2017-03-18).
103:should offset the employment effects of robots,
23:is a legislative strategy to disincentivize the
193:rejected this aspect when it voted on the law.
67:advocated for a robot tax during and after his
291:Arntz, M., T. Gregory and U. Zierahn (2016), "
881:
55:tabled one such bill in the Senate. In 2017,
8:
107:gave an interview in favour of a robot tax.
312:McKinsey Global Institute (December 2017).
1107:
888:
874:
866:
622:
952:Right to an adequate standard of living
318:. Mckinsey & Company. pp. 1–20
301:https://doi.org/10.1787/5jlz9h56dvq7-en
229:
7:
299:, No. 189, OECD Publishing, Paris,
548:Oberson, Xavier (1 January 2017).
25:replacement of workers by machines
14:
1073:Political Party for Basic Income
575:Oberson, Xavier (4 April 2017).
237:Thompson, Derek (23 June 2015).
337:Robinson, Melia (2017-05-02).
1:
1319:AsignaciĂłn Universal por Hijo
962:Universal basic income pilots
826:Sung-won, Yoon (2018-08-07).
801:McGoogan, Cara (2017-08-09).
780:"The Changing Nature of Work"
406:Rayner, Gordon (2017-09-26).
384:Robertson, Adi (2019-09-09).
359:Frazin, Rachel (2019-09-05).
692:Said, Carolyn (2017-12-06).
172:and Federica Saliola of the
1335:Iranian subsidy reform plan
1083:Sustainable Australia Party
672:Innovation & Technology
554:Pratique Juridique Actuelle
511:Snider, Mike (2017-02-20).
441:Bolton, Doug (2015-10-09).
1516:
988:Basic Income Earth Network
957:Technological unemployment
638:Dunlop, Tim (2017-03-12).
535:Expert Focus, EXPERTsuisse
218:Technological unemployment
927:Guaranteed minimum income
696:. San Francisco Chronicle
1454:The War on Normal People
80:called for a robot tax.
714:Cousins, Steve (2017).
208:Guaranteed basic income
128:artificial intelligence
1485:Universal basic income
1224:Christopher Pissarides
897:Universal basic income
239:"A World Without Work"
101:universal basic income
1314:Alaska Permanent Fund
1058:People Animals Nature
983:Basic Income Alliance
967:Universal inheritance
851:. Reuters. 2017-02-16
427:OssandĂłn, Francisco.
203:Disruptive innovation
33:Industrial Revolution
1500:Technological change
1244:Richard David Precht
1153:Juliet Rhys-Williams
272:Oxford Martin School
1462:Utopia for Realists
1214:Philippe Van Parijs
1043:Mein Grundeinkommen
942:Negative income tax
912:Basic income models
191:European Parliament
53:Joseph C. O'Mahoney
1279:Christian Engström
1053:Party of Humanists
1008:Five Star Movement
998:Breakthrough Party
993:Basic Income Party
917:Citizen's dividend
668:"A Tax on Robots?"
470:. CNBC. 2016-11-04
341:. Business Insider
161:Ulrich Spiesshofer
138:Critics including
99:'s statement that
71:. While crediting
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1471:
1302:
1301:
1199:Sepp Kusstatscher
664:Varoufakis, Yanis
584:World Tax Journal
213:Income inequality
144:Tshilidzi Marwala
134:Arguments against
29:social safety net
1507:
1430:Agrarian Justice
1398:Nordic countries
1307:Related programs
1259:Osmo Soininvaara
1254:Annika Lillemets
1108:
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922:Freedom dividend
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69:presidential run
37:machine learning
27:and bolster the
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1128:Milton Friedman
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666:(2017-02-27).
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152:polarization.
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47:Arguments for
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1284:Benoît Hamon
1264:Li Andersson
1204:Guy Standing
1167:Contemporary
1148:Thomas Paine
1063:Pirate Party
1023:Génération.s
1018:Fusion Party
947:Real freedom
853:. Retrieved
843:
832:. Retrieved
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810:. Retrieved
806:
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784:. Retrieved
782:. World Bank
774:
762:. Retrieved
753:
742:. Retrieved
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644:The Guardian
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332:
322:February 20,
320:. Retrieved
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275:. Retrieved
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246:. Retrieved
243:The Atlantic
242:
232:
187:Mady Delvaux
183:
165:Andrus Ansip
154:
140:Jim Stanford
137:
117:
91:discussion,
86:
82:
50:
41:
20:
18:
1449:(monograph)
1393:Netherlands
1294:Andrew Yang
1249:Valter Mutt
1239:Götz Werner
1143:James Meade
1138:Ailsa McKay
1093:Volt Europa
1028:Green Party
515:. USA Today
447:Independent
388:. The Verge
73:Andrew Yang
59:supervisor
1479:Categories
1433:(pamphlet)
1229:Claus Offe
1194:André Gorz
1189:Uffe Elbæk
855:2018-12-23
834:2018-12-23
812:2018-12-23
744:2019-01-25
722:2019-01-25
700:2019-01-25
649:2019-01-25
624:1808.01666
519:2019-10-16
414:2019-09-27
392:2019-09-26
370:2019-09-26
345:2018-12-23
277:7 November
224:References
174:World Bank
121:professor
109:Mark Cuban
105:Bill Gates
87:In a 2015
1360:By region
1103:Advocates
1078:ReCivitas
786:6 October
560:22 August
157:ABB Group
97:Elon Musk
21:robot tax
1490:Robotics
1323:Brazil (
1111:Historic
604:54042190
365:The Hill
248:14 March
197:See also
61:Jane Kim
1378:Germany
1340:Omitara
1068:Podemos
937:Mincome
764:17 June
677:4 March
496:4 March
474:4 March
452:4 March
119:Tax law
1465:(book)
1457:(book)
1441:(book)
1413:Global
1373:Canada
1368:Brazil
1088:Vivant
1048:MERA25
905:Topics
899:topics
740:. CNBC
602:
537:: 896.
89:Reddit
1422:Works
1388:Japan
1383:India
1038:LIVRE
1003:Enhet
619:arXiv
600:S2CID
590:(2).
580:(PDF)
556:: 232
788:2018
766:2017
679:2017
562:2018
498:2017
476:2017
454:2017
324:2018
279:2015
250:2018
159:CEO
142:and
1495:Tax
592:doi
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