Workers' Incentives and the Optimal Taxation of AI

Fuente: arXiv
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Autori principali: Growiec, Jakub, Prettner, Klaus, Szkróbka, Maciej
Natura: Preprint
Pubblicazione: 2026
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author Growiec, Jakub
Prettner, Klaus
Szkróbka, Maciej
author_facet Growiec, Jakub
Prettner, Klaus
Szkróbka, Maciej
contents 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 Slavik and Yazici (2014), we find that it is optimal to start taxing AI when cognitive workers start to consider switching to manual jobs. This threshold may be crossed once AI becomes sufficiently capable in substituting humans across cognitive tasks.
format Preprint
id arxiv_https___arxiv_org_abs_2603_17898
institution arXiv
publishDate 2026
record_format arxiv
spellingShingle Workers' Incentives and the Optimal Taxation of AI
Growiec, Jakub
Prettner, Klaus
Szkróbka, Maciej
General Economics
Economics
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 Slavik and Yazici (2014), we find that it is optimal to start taxing AI when cognitive workers start to consider switching to manual jobs. This threshold may be crossed once AI becomes sufficiently capable in substituting humans across cognitive tasks.
title Workers' Incentives and the Optimal Taxation of AI
topic General Economics
Economics
url https://arxiv.org/abs/2603.17898