2022-02-28-亚开行-对机器人征税（英）_12页_513kb

The Governance Brief argues for taxing robots based on income and consumption taxes, considering their characteristics as labor or capital. It addresses the economic effects, such as labor substitution, shrinking tax bases, and inequality. Challenges include defining robots, tax evasion, and international coordination. The report explores options like quasi-income tax, VAT on robot activities, and selective excises. It references Asian countries and international efforts, like OECD's digital tax initiatives. Robot taxation should adhere to tax principles: efficiency, equity, stabilization, and administrative feasibility. DMCs and other countries should hasten development and implementation of robot tax policies.