Should Robots Be Taxed?
用一个包含自动化技术进步和内生技能选择的定量模型，研究了当前美国税制下自动化成本持续下降如何加剧收入不平等，并发现对机器人征税在短期内是最优的，但长期应降为零。
Abstract Using a quantitative model that features technical progress in automation and endogenous skill choice, we show that, given the current U.S. tax system, a sustained fall in automation costs can lead to a massive rise in income inequality. We characterize the optimal tax system in this model. We find that it is optimal to tax robots while the current generations of routine workers, who can no longer move to non-routine occupations, are active in the labour force. Once these workers retire, optimal robot taxes are zero.