Artificial Intelligence and Labor Markets. A Critical Analysis of Solution Models from a Tax Law and Social Security Law Perspective

Discussions on how to face problems regarding the changes within labor markets due to technology have so far been led by economists, who have mostly suggested a change within the social security system via the introduction of an unconditional basic income (UBI). Since Finland launched an experiment...

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Main Authors: Michaela Georgina Lexer, Luisa Scarsella
Format: Article
Language:English
Published: Consiglio Nazionale delle Ricerche (CNR) 2019-07-01
Series:Rivista Italiana di Informatica e Diritto
Subjects:
Online Access: https://www.rivistaitalianadiinformaticaediritto.it/index.php/RIID/article/view/18/20
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author Michaela Georgina Lexer
Luisa Scarsella
author_facet Michaela Georgina Lexer
Luisa Scarsella
author_sort Michaela Georgina Lexer
collection DOAJ
description Discussions on how to face problems regarding the changes within labor markets due to technology have so far been led by economists, who have mostly suggested a change within the social security system via the introduction of an unconditional basic income (UBI). Since Finland launched an experiment which examines the introduction of a UBI as a possible solution to these changes at the beginning of 2017, certain legal as well as socio-economic aspects will be pointed out that generally have to be considered by national governments when introducing a UBI. The second part of the essay focuses on possible different designs of the so-called “Robot-tax” which recently has been one of the central point of debate in relation to the overtaking of typically human jobs by AI and their impact on state finances. The two different scenarios, referred to A and B, represent the basis for a possibly necessary adaptation within social security law as well as the tax law sector. The main reason we chose to discuss the possible implementation of a UBI and of a “Robot-tax”, instead of other possible measures, is that current discussions, especially within Europe, mainly focus on exactly these instruments.
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spelling doaj.art-3b97893339d649cb8fd2eaa304daad612022-12-21T17:15:32ZengConsiglio Nazionale delle Ricerche (CNR)Rivista Italiana di Informatica e Diritto2704-73182019-07-0111537310.32091/RIID00040004Artificial Intelligence and Labor Markets. A Critical Analysis of Solution Models from a Tax Law and Social Security Law PerspectiveMichaela Georgina Lexer0Luisa Scarsella1 Università di Graz Università di Graz Discussions on how to face problems regarding the changes within labor markets due to technology have so far been led by economists, who have mostly suggested a change within the social security system via the introduction of an unconditional basic income (UBI). Since Finland launched an experiment which examines the introduction of a UBI as a possible solution to these changes at the beginning of 2017, certain legal as well as socio-economic aspects will be pointed out that generally have to be considered by national governments when introducing a UBI. The second part of the essay focuses on possible different designs of the so-called “Robot-tax” which recently has been one of the central point of debate in relation to the overtaking of typically human jobs by AI and their impact on state finances. The two different scenarios, referred to A and B, represent the basis for a possibly necessary adaptation within social security law as well as the tax law sector. The main reason we chose to discuss the possible implementation of a UBI and of a “Robot-tax”, instead of other possible measures, is that current discussions, especially within Europe, mainly focus on exactly these instruments. https://www.rivistaitalianadiinformaticaediritto.it/index.php/RIID/article/view/18/20 artificial intelligenceautomationjob lossunconditional basic incomrobot tax
spellingShingle Michaela Georgina Lexer
Luisa Scarsella
Artificial Intelligence and Labor Markets. A Critical Analysis of Solution Models from a Tax Law and Social Security Law Perspective
Rivista Italiana di Informatica e Diritto
artificial intelligence
automation
job loss
unconditional basic incom
robot tax
title Artificial Intelligence and Labor Markets. A Critical Analysis of Solution Models from a Tax Law and Social Security Law Perspective
title_full Artificial Intelligence and Labor Markets. A Critical Analysis of Solution Models from a Tax Law and Social Security Law Perspective
title_fullStr Artificial Intelligence and Labor Markets. A Critical Analysis of Solution Models from a Tax Law and Social Security Law Perspective
title_full_unstemmed Artificial Intelligence and Labor Markets. A Critical Analysis of Solution Models from a Tax Law and Social Security Law Perspective
title_short Artificial Intelligence and Labor Markets. A Critical Analysis of Solution Models from a Tax Law and Social Security Law Perspective
title_sort artificial intelligence and labor markets a critical analysis of solution models from a tax law and social security law perspective
topic artificial intelligence
automation
job loss
unconditional basic incom
robot tax
url https://www.rivistaitalianadiinformaticaediritto.it/index.php/RIID/article/view/18/20
work_keys_str_mv AT michaelageorginalexer artificialintelligenceandlabormarketsacriticalanalysisofsolutionmodelsfromataxlawandsocialsecuritylawperspective
AT luisascarsella artificialintelligenceandlabormarketsacriticalanalysisofsolutionmodelsfromataxlawandsocialsecuritylawperspective