Does automation erode governments’ tax basis?

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	Does automation erode governments’ tax basis?
	Kerstin Hötte; Angelos Theodorakopoulos; Pantelis Koutroumpis
	2021-03-09
出版年	2021
国家	英国
领域	地球科学 ; 资源环境
英文摘要	Decomposing taxes by source (labor, capital, sales), we analyze the impact of automation (1) on tax revenues, (2) the structure of taxation, and (3) identify channels of impact in 19 EU countries during 1995-2016. Robots and Information and Communication Technologies (ICT) are different technologies designed to automate manual (robots) or cognitive tasks (ICT). Until 2007, robot diffusion lead to decreasing factor and tax income, and a shift from taxes on capital to goods. ICTs changed the structure of taxation from capital to labor. We find decreasing employment, but increasing wages and labor income. After 2008, robots have no effect but we find an ICT-induced increase in capital income, rise of the services, but no effect on taxation. Automation goes through different phases with different economic impacts which affect the amount and structure of taxes. Whether automation erodes taxation depends (a) on the technology type, (b) the stage of diffusion and (c) local conditions.
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来源平台	Oxford Martin School, University of Oxford
文献类型	科技报告
条目标识符	http://119.78.100.173/C666/handle/2XK7JSWQ/318481
专题	地球科学资源环境科学
推荐引用方式 GB/T 7714	Kerstin Hötte,Angelos Theodorakopoulos,Pantelis Koutroumpis. Does automation erode governments’ tax basis?,2021.