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Revista chilena de derecho y tecnología

On-line version ISSN 0719-2584

Abstract

OSSANDON CERDA, Francisco. Taxation on robots? Challenges for tax policy in the era of automation. Rev. chil. derecho tecnol. [online]. 2020, vol.9, n.2, pp.187-219. ISSN 0719-2584.  http://dx.doi.org/10.5354/0719-2584.2020.55578.

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.

Keywords : Robot tax; automation; tax policy; unemployment; universal basic income.

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