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1 décembre 2020
- handle: 10670/1.8jwzqz
Ce document est lié à :
10.5354/0719-2584.2020.55578
info:eu-repo/semantics/openAccess
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Duties Fee system (Taxation) Taxation, Incidence of Tax reform Tax policy Taxes Computer control Factories--Automation Automatic production Engineering cybernetics Automatic factoriesCiter ce document
Francisco Ossandón Cerda, « Taxation on robots? Challenges for tax policy in the era of automation », Revista Chilena de Derecho y Tecnología, ID : 10670/1.8jwzqz
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Résumé
: The aim of this article is to discuss about the main issues related to the proposal of a robot tax. For this purpose, the first part briefly shows the current automation context in the world. The second part debates on how the tax could be justified, ranging from the threats of unemployment and inequality up to how governments could help displaced workers via universal basic income. The third part analyses in detail the issues of a robot tax. Finally, the last part tries to answer the question whether the tax is a good idea or not.