arXiv Open Access 2026

Workers' Incentives and the Optimal Taxation of AI

Jakub Growiec Klaus Prettner Maciej Szkróbka

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Abstrak

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.

Topik & Kata Kunci

econ.GN

Penulis (3)

Jakub Growiec

Klaus Prettner

Maciej Szkróbka

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APA MLA BibTeX

Growiec, J., Prettner, K., Szkróbka, M. (2026). Workers' Incentives and the Optimal Taxation of AI. https://arxiv.org/abs/2603.17898

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Informasi Jurnal

Tahun Terbit: 2026
Bahasa: en
Sumber Database: arXiv
Akses: Open Access ✓