Workers’ incentives and the optimal taxation of AI
研究了在包含人类体力劳动、脑力劳动、物质资本和人工智能的经济中，最优税收政策何时开始对AI征税，发现当脑力劳动者在劳动力市场中处于相对劣势时，征税是最优的。
We characterize the optimal tax policy in an economy with human manual and cognitive labor, physical capital, and artificial intelligence (AI). Extending the dynamic taxation setup of Slavík and Yazici (2014), we find that it is optimal to start taxing AI once cognitive workers find themselves at a disadvantage in the labor market relative to manual workers. This threshold may be crossed once AI becomes sufficiently capable in substituting humans across cognitive tasks.