Taxation of automation and artificial intelligence as a tool of labour policy

Taxation of automation and artificial intelligence as a tool of labour policy

Rapid developments in automation technology pose a risk of mass displacement of human labour, resulting in the need to support and retrain displaced workers (a negative externality). We propose an “automation tax” that would slow the adoption of automation technology in appropriate circumstances, gi...

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Bibliographic Details
Main Authors: OOI, Vincent, GOH, Glendon
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2022
Subjects:
Tax law
Taxation
Automation taxation
Robot tax
Regulation
Tax and regulation
Labour law
Science and Technology Law
Online Access:https://ink.library.smu.edu.sg/sol_research/3731
https://ink.library.smu.edu.sg/context/sol_research/article/5689/viewcontent/2022_02_taxation_pvoa.pdf
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Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/sol_research/3731
https://ink.library.smu.edu.sg/context/sol_research/article/5689/viewcontent/2022_02_taxation_pvoa.pdf

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