Automation and Optimal Taxation: A Task-Based Theory
Henrik Kleven, Owen M. Zidar · NBER Working Papers · September 2026
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Abstract
We characterize optimal labor and capital income taxation in a task-based model of automation. Workers and machines are perfect substitutes in automatable tasks, which run from the bottom of the skill distribution up to a threshold. Workers supply labor on the extensive margin. Capitalists supply
About this publication
Working paper. A working paper — circulated for discussion before formal peer review, the standard first outlet in economics.
- Published
- 2026
- Citations
- Not recorded for this source
Citation counts come from OpenAlex; none are recorded for this source — absence of a count is not absence of citations.
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