Robot taxation as a fiscal policy instrument for sustainable employment: A scoping review with implications for developing economies
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Abstract
Purpose: Automation often displaces workers without adequate retraining, leading to unemployment and reduced income tax contributions, which worsens income inequality. This study explores the rationale for implementing a robot tax to mitigate these effects.
Design/Methodology/Approach: Using a pragmatic research philosophy, the study conducts a qualitative scoping review following the framework of Arksey and O’Malley to examine the existing literature on the topic.
Findings: Automation reduces employment-based tax revenue and increases public financial pressure. A robot tax is proposed to offset lost income tax revenue, fund workforce retraining, and address tax policy biases that favour capital over labour. This approach supports responsible automation, reduces inequality, and fosters sustainable economic growth.
Implications/Originality/Value: The study contributes to a limited body of research on robot taxation and offers guidance on adapting tax systems to technological change. It serves as a resource for policymakers and researchers addressing the economic and social impacts of robotics, artificial intelligence, and automation.
Sustainable Development Goals (SDGs): SDG 8: Decent Work and Economic Growth; SDG 10: Reduced Inequalities; SDG 17: Partnerships for the Goals
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This work is licensed under a Creative Commons Attribution 4.0 International License.
This work (article) is licensed under a Creative Commons Attribution 4.0 International License.
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