Comment by Alessandro Crimi

With AI, although potential compensatory mechanisms such as new tasks and productivity gains are promised, history cautions us that such benefits are neither automatic nor equitably shared. [...] Prominent tax scholars have argued that a new, targeted robot tax is less effective than reforming broader capital taxation systems, suggesting that its political appeal may stem from behavioral biases more than sound fiscal policy. [...] If productivity increasingly derives from capital rather than labor, continued reliance on labor-based taxation becomes normatively unstable.