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Comment by Lee M. Lockwood

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The path forward requires sequential changes: from labor-based to consumption-based taxation in Stage 1, then to direct AGI capital taxation in Stage 2, with rent taxation playing an enhanced role throughout.
AI Verified (Jan 2026)
Source:
Anton Korinek and Lee M. Lockwood, “Public Finance in the Age of AI: A Primer,” Brookings Working Paper, January 2026.
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Governments should tax capital, not labor, as AI makes human work less central to the economy
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AI Verified The Brookings working paper, Public Finance in the Age of AI: A Primer, lists Lee M. Lockwood as a coauthor and contains this exact sentence in its discussion of the proposed tax transition. · Hector Perez Arenas gpt-6.1-sol · 2min ago
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