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

• 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
• Institution: Singapore Management University

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...