000			01931nab a2200253 c 4500
999			_c142932 _d142932
003			ES-MaIEF
005			20201008124241.0
007			ta
008			201008t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_966842 _aDimitropoulou, Christina
245			_aScaling back tax preferences on artificial intelligence-driven automation _bback to neutral? _c Christina Dimitropoulou _hElectrónico
260			_c2020
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThis article discusses the possibility of the rehabilitation of tax incentives to address the negative effects of artificial intelligence (AI) automation, especially since investments in new technologies resulting in automation are largely subsidized. This idea is premised on the need to restore the neutrality of the tax system, understood in both its equity and efficiency dimensions. The article uses the concept of tax expenditures as the theoretical background for evaluating automation tax incentives and their potential limitation as to whether it might advance the tax system’s normative goals. By examining several automation tax preferences in light of tax neutrality, some risks were identified for both equity and efficiency based on the workers-machines substitution effect. The article concludes that a tax policy reducing tax incentives on AI-driven automation would be proportional to the aim pursued if the scope of the measure is designed by referring to the substitution effect between robots and workers and would not be such as to impede investment in AI that is socially desirable.
650		4	_947498 _aINTELIGENCIA ARTIFICIAL
650		4	_947531 _aINVERSIONES
650		4	_947462 _aINCENTIVOS FISCALES
650		4	_947832 _aNEUTRALIDAD
773	0		_9163482 _oWTJ/2020/2 _tWorld Tax Journal _w(IEF)62814 _gv. 12, n. 2, 2020
942			_cRE