The tax on robots: a solution of false advantages and real problems

Authors

  • Rui Miguel Zeferino Ferreira Instituto Superior de Entre Douro e Vouga

Keywords:

Tax on robots, tax avoidance, taxation of robots

Abstract

Today we are at the center of the “hurricane” of the technological revolution, where every day the developments of automation technologies, robotics and artificial intelligence are increasing, which are changing very rapidly the social, cultural and economic paradigms. In an attempt to safeguard what they call a problem, it has been proposed in various parts of the globe the adoption of a tax on robots. That is, the idea of giving robots a treatment similar to that given to people is being given, which, in most proposals, implies the payment, by the company that uses them, of the tax associated with the income generated by the robots. Its advocates argue that increasing the cost of robots through taxes makes it possible to equate the cost of robots with human workers, which, on the one hand, guarantees the preservation of the latter’s jobs and, on the other hand, will generate additional revenue to support human workers.

Author Biography

  • Rui Miguel Zeferino Ferreira, Instituto Superior de Entre Douro e Vouga

    Professor-Adjunto do ISVOUGA – Instituto Superior de Entre Douro e Vouga. Doutorando em Direito na Faculdade de Direito da Universidade de Santiago de Compostela (Espanha). Mestre em Direito, na menção de jurídico-Económica, pela Faculdade de Direito da Universidade do Porto. Advogado. Juiz-Arbitro do CAAD. [email protected].

References

ABBOTT, Ryan Benjamin; BOGENSCHNEIDER, Bret. “Should Robots Pay Taxes? Tax Policy in the Age of Automation”, in Harvard Law & Policy Review. 13 de março de 2017. Vol. 12, 2018. Consultado em: https://ssrn.com/abstract=2932483. Último acesso em 09/08/2019.

AHMED, Sami. “Cryptocurrency & Robots: How to Tax and Pay Tax on Them”, in South Carolina Law Review, 69. 6 de dezembro de 2017. Consultado em: https://ssrn.com/abstract=3083658. Último acesso em 09/08/2009.

BECKET, Adam. “Jeremy Corbyn ‘s Labour Conference Speech in Full”, in Business Insider. 27 de setembro de 2017. Consultado em: http://www.businessinsider.com/full-text-of-jeremy-corbyns- labourconference-speech-2017-9. Último acesso em 09/08/2019.

BRYNJOLFSSON, Erik; MCAFEE, Andrew. Race Against the Machine: How the Digital Revolution is Accelerating Innovation, Driving Productivity, and Irreversibly Transforming Employment and the Economy. [s. l,]: [s. e.], 2011.

BRYNJOLFSSON, Erik; MCAFEE, Andrew. The Second Machine Age: Work, Progress, and Prosperity in a Time of Brilliant Technologies. New York, London: W. W. Norton & Company, 2014.

CALO, Ryan. “Robotics and the Lessons of Cyberlaw”, in California Law Review, vol. 103, 3, 2015. Consultado em: https://scholarship.law.berkeley.edu/cgi/viewcontent. cgi?article=4284&context=californialawreview. Último acesso em 08/08/2019.

COUSINS, Steve. “Is a “Robot Tax” Really an “Innovation Penalty”?”, in Tech Crunch. 22 de abril de 2017. Consultado em: https://techcrunch.com/2017/04/22/save-the-robots-from-taxes/. Último acesso em 09/08/2019.

DELANEY, Kevin J. “The Robot that Takes Your Job Should Pay Taxes, Says Bill Gates”, in Quartz. 17 de fevereiro de 2017. Consultado em: https://qz.com/911968/bill-gates-the-robot-that-takes- your-job-should-paytaxes/. Último acesso em 08/08/2019.

DELVAUX, Mady (relatora). Committee on Legal Affairs. Report with recommendations to the Commission on CivilLaw Rules on Robotics, 4, 2015/2103 (INL), 27 de Janeiro de 2017. Consultado em: http://www.europarl.europa.eu/doceo/document/A-8-2017-0005_EN.pdf. Último acesso em 08/08/2019.

FORD, Martin. Rise of the Robots: Technology and the Threat of a Jobless Future. New York: Basic Books, 2015.

FREY, Carl Benedikt; OSBORNE, Michael A. “The Future of Employment: How Susceptible are Jobs to Computerisation?”, 17 de setembro de 2013. Consultado em: https://www.oxfordmartin. ox.ac.uk/downloads/academic/The_Future_of_Employment.pdf. Último acesso em 08/08/2019.

HOKE, William. “Taxing Automatons”, in Tax Notes Int’L, 2017.

LUTERBACHER, Celia. “Should Robots Be Taxed for Stealing Jobs?”, in Swiss Info. 7 de março de 2017. Consultado em: https://www.swissinfo.ch/eng/business/automated-workforcetax-robots-for-stealing-jobs/42976564. Último acesso em 09/08/2019.

MAZUR, Orly. “Taxing the Cloud”, in California Law Review, volume 103, 1, 2015. Consultado em: https://scholarship.law.berkeley.edu/cgi/viewcontent.cgi?referer=https://search.yahoo. com/&httpsredir=1&article=4273&context=californialawreview. Último acesso em 09/08/2019.

MCGOOGAN, Cara. “South Korea Introduces World’s First Robot Tax”, in Telegraph. 9 de Agosto de 2017. Consultado em: http://www.telegraph.co.uk/technology/2017/08/09/south-korea- introducesworlds-first-robot-tax/. Último acesso em 09/08/2019.

OBERSON, Xavier. “Taxing Robots? From the Emergence of an Electronic Ability to Pay to a Tax on Robots or the Use of Robots”, in World Tax Journal, IBFD, maio de 2017. Consultado em: https:// www.ibfd.org/sites/ibfd.org/files/content/pdf/wtj_2017_02_int_3_SeptNewsletter.pdf. Último acesso em 08/08/2019.

PAUL, Kari. “Why Robots Should Pay Taxes”, in Marketwatch. 28 de setembro de 2017. Consultado em: https://www.marketwatch.com/story/why-robots-should-pay-taxes-2017-09-12/print. Último acesso em 09/08/2019.

PAUL-CHOUDHURY, Sumit. “A Robot Tax Is Only the Beginning”, in New Scientist, n.o 3115, 2017.

ROSENBLATT, Gideon. “The Robot Tax Fallacy: Anthropomorphizing Automation”, in Vital Edge. 5 de junho de 2017. Consultado em: http://www.the-vital-edge.com/robot-tax/. Último acesso em 09/08/2019.

SCHWAB, Klaus. The Fourth Industrial Revolution. New York: Crown Business, 2017.

SHILLER, Robert J. “Robotization Without Taxation?”, in Project Syndicate. 22 de março de 2017. Consultado em: https://www.project-syndicate.org/commentary/temporary-robot-tax-finances- adjustment-by-robertj--shiller-2017-03. Último acesso em 08/08/2019.

SMITH, Noah. “What’s Wrong With Bill Gates’ Robot Tax”, in Bloomberg. 28 de fevereiro de 2017. Consultado em: https://www.bloomberg.com/view/articles/2017-02-28/what-s-wrong-with-bill- gates-robot-tax. Último acesso em 09/08/2019.

UNITED STATES DEPARTMENT OF LABOR. “Labor Productivity and Costs: Frequently Asked Questions”, in Bureau of Labor Statistics. Consultado em: https://www.bls.gov/lpc/faqs.htm. Último acesso em 09/08/2019.

VAROUFAKIS, Yanis. “A Tax on Robots?”, in Project Syndicate. 27 de fevereiro de 2017. Consultado em: https://www.project-syndicate.org/commentary/bill-gates-tax-on-robots-by- yanis-varoufakis-2017-02. Último acesso em 09/08/2019.

VIGLIAROLO, Brandon. “South Korea ‘robot tax’ is no tax at all; it’s a warning of looming automation crisis”, in Techrepublic. 11 de Agosto de 2017. Consultado em: https://www.techrepublic.com/ article/south-korea-robot-tax-is-no-tax-at-all-its-a-warning-of-looming-automation-crisis/. Último acesso em 09/08/2019.

WALKER, James. “San Francisco Could Start Taxing Robots to Save Jobs”, in Digital Journal. 25 de agosto de 2017. Consultado em: http://www.digitaljournal.com/tech-and-science/technology/ san-francisco-could-start-taxing-robots-to-save-jobs/article/500931. Último acesso em 08/08/2019.

Published

2021-04-17

Issue

Section

Vol. 1 N.º 1 (1): 2020

How to Cite

The tax on robots: a solution of false advantages and real problems. (2021). Revista Ibérica Do Direito, 1(1), 212-224. https://revistaibericadodireito.pt/index.php/capa/article/view/36