Using a quantitative model that features technical progress in automation and endogenous skill choice, we show that, given the current U.S. tax system, a sustained fall in automation costs can lead to a massive rise in income inequality. We characterize the optimal tax system in this model. We find that it is optimal to tax robots while the current generations of routine workers, who can no longer move to non-routine occupations, are active in the labor force. Once these workers retire, optimal robot taxes are zero.

中文翻译：

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机器人应该征税吗？

使用具有自动化技术进步和内生技能选择特征的定量模型，我们表明，鉴于当前的美国税制，自动化成本的持续下降会导致收入不平等的严重加剧。我们在此模型中描述了最佳税收系统。我们发现，当当前一代不能再从事非常规职业的常规工人活跃于劳动力中时，对机器人征税是最佳选择。这些工人退休后，最佳机器人税为零。