Robots replacing high-taxed labor: safeguarding tax revenu
PhD student: Mrs N. Kerinc
Promotors: Prof R.H.C. Luja, Prof R.G. Prokisch
Duration: 1/9/2022 - 31/8/2028
The increasingly disruptive effects of robots and AI on the labor market raised the discussion about the introduction of a so-called robot tax. The proposed tax aims at the compensation of governments for considerable losses in tax revenues caused by a decline in the amount of collected labor income taxes. This research examines the adequacy of a robot tax to achieve its objectives, respectively. It furthermore assesses alternative fiscal tools to address the negative impacts of robots and AI on the labor market and the consequent losses in state revenues across OECD countries.