Digitalisation and the Future of National Tax Systems: Taxing Robots?

Englisch, Joachim

doi:10.2139/ssrn.3244670

Cited by 5 publications

(3 citation statements)

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“…Considering VAT as an indirect tax and considering that the taxable person acts as a tax collector for the state, the robot, which includes only a certain degree of legal and financial autonomy, must be entitled to be a taxable person. Robot can be taxable if certain robots have legal personality and thus customers can enter into contractual relationships with them, and only if the price paid to them is part of the financial funds legally attributed to such robots for VAT (Englisch, 2018).…”

Section: Applicability Of a Possible Robot Taxation In Turkeymentioning

confidence: 99%

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Applicability of a possible robot taxation in Turkey

Mutlu¹,

Kaya²

2020

IJRBS

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The aim of the industrial revolution is to completely change the industrial processes. An important pillar of this change is the robots. With Industry 4.0, production will be completely transferred to robots capable of communicating with each other, recognizing needs with data analysis, and detecting the environment with sensors. The inclusion of robots in the production process will reduce the need for human labor and this will lead to an increase in unemployment. For the purpose of solving this problem, in 2017 “robot taxing” was proposed by Bill Gates to the literature. The employers who choose to employ a robot are required to pay tax according to Bill Gates’ proposition. These taxes will be used for the aim of reducing unemployment and helping to minimize the inequality of income. Turkey's fourth industrial revolution can be said to follow behind. However, it is still to prepare the policy in question. The problem of taxing robots is encountered. In this paper, it is aimed to evaluate the applicability of a possible robot taxation system in Turkey.

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Section: Applicability Of a Possible Robot Taxation In Turkeymentioning

confidence: 99%

“…For example, income from the taxation of labor is reduced and costs for unemployment benefits and public employment initiatives increase. In this case, increasing income inequality and high unemployment rates are encountered and unrest in the society emerges (Englisch, 2018).…”

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confidence: 99%

Applicability of a possible robot taxation in Turkey

Mutlu¹,

Kaya²

2020

IJRBS

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“…displaced workers have been relocated into newly created occupations), this tax will no longer be required and the pace of technological innovation can be restored. Consequently, the implementation of this tax will require continual monitoring and evaluation in addition to political agreement to enact amendments if and when negative externalities are alleviated (Englisch, 2018). In the meantime, the application of a Pigouvian tax on automation will transfer income from those who benefit from automation (business) to those who do not (displaced workers) based on the Rawlsian ability to pay principle (Rawls, 1999) and Piketty’s (2014) first proffered solution of a progressive annual tax on capital.…”

Section: Proposed Taxes On Automationmentioning

confidence: 99%

Navigating the fourth industrial revolution: Taxing automation for fiscal sustainability

McCredie

Sadiq

Chapple

2019

Australian Journal of Management

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The fourth industrial revolution has arrived; however, this industrial revolution is unlike those witnessed in the past. Equal opportunity and growth have been replaced by the 21st century trend of rising inequality, in which advancement through digitisation and automation brings fortune to the few and hardship to the many, as income and property stratification grows. As a result, current tax systems are under pressure with displaced workers requiring support, and the fiscal purse, which has historically been funded by income taxes, being eroded due to a decreasing number of workers to tax. Conceivably, it is up to governments to address this ‘double negative effect’, but it is unclear how this could be achieved and what theoretical basis should be leveraged to do so. This article provides a discussion of three important normative philosophies of distributive justice, utilitarianism, libertarianism and John Rawls’ theory of justice, to determine a theoretical basis on which the redistribution of income via a tax on automation is justified. The pertinent theory is then operationalised with the proposal of three alternate models of taxation: a Pigouvian tax, a tax on economic rents and an appreciation tax. Each of these models is evaluated alongside a discussion on the shift in global tax policy from taxing income to taxing capital. This article argues that this shift is necessary to reduce income inequality and to ensure even the lowest common denominator is provided for, for we are the 99%. JEL Classification: H23, H25, K34, O23

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Taxing Robots

Feria

Ruiz

2022

Biosystems &Amp; Biorobotics

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Digitalisation and the Future of National Tax Systems: Taxing Robots?

Cited by 5 publications

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Applicability of a possible robot taxation in Turkey

Applicability of a possible robot taxation in Turkey

Navigating the fourth industrial revolution: Taxing automation for fiscal sustainability

Taxing Robots

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