“机器人税”：重新协商社会契约的现代工具

Core Viewpoint - The concept of a "robot tax" is emerging as a potential solution to address the economic implications of automation, particularly in terms of tax revenue and social security funding as robots replace human labor [1][2][5] Group 1: Current Status of Robot Tax - No country or region has officially implemented a "robot tax" in any form, although there have been discussions and proposals, such as those by the European Parliament in 2017 and a local proposal in San Francisco [1][5] - Academic circles are actively proposing various "robot tax" schemes, with differing methods aimed at achieving social equity and welfare [1][5] Group 2: Purpose and Justification of Robot Tax - The "robot tax" is viewed as a modern tool for renegotiating the social contract, allowing for a fairer distribution of the benefits derived from automation [2][3] - It aims to address the loss of income tax bases and social security contributions as automation shifts value from workers to capital owners [2][3] Group 3: Implementation Considerations - The most practical approach to defining the tax base would focus on the actual utility generated by technology rather than its physical form, encompassing both physical robots and AI systems [3] - There is a concern that unilateral implementation of a "robot tax" by one country could lead to a decline in competitiveness, suggesting the need for international coordination similar to the "global minimum corporate tax" [7] Group 4: Alternative Policy Options - Various alternatives to a direct "robot tax" are being explored, including the cancellation of excessive capital depreciation policies, wage subsidies, and the establishment of employer-funded training funds [8] - The idea of "automation dividends" or shifting social contributions from wages to consumption or capital taxes are also being discussed as complementary measures [8] Group 5: Global Considerations - Developing countries may require a differentiated global framework that allows them to delay taxation to attract investment, while developed countries could lead the way in implementing such taxes [9] - To prevent the "robot tax" from becoming a tool for base erosion and profit shifting (BEPS), it is essential to link the tax to the actual use of automation rather than just the location of corporate profits [9][10]