{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,4,23]],"date-time":"2026-04-23T08:40:54Z","timestamp":1776933654851,"version":"3.51.2"},"reference-count":55,"publisher":"Oxford University Press (OUP)","issue":"1","license":[{"start":{"date-parts":[[2021,4,10]],"date-time":"2021-04-10T00:00:00Z","timestamp":1618012800000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/academic.oup.com\/journals\/pages\/open_access\/funder_policies\/chorus\/standard_publication_model"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2022,1,10]]},"abstract":"<jats:title>Abstract<\/jats:title>\n               <jats:p>Using a quantitative model that features technical progress in automation and endogenous skill choice, we show that, given the current U.S. tax system, a sustained fall in automation costs can lead to a massive rise in income inequality. We characterize the optimal tax system in this model. We find that it is optimal to tax robots while the current generations of routine workers, who can no longer move to non-routine occupations, are active in the labour force. Once these workers retire, optimal robot taxes are zero.<\/jats:p>","DOI":"10.1093\/restud\/rdab019","type":"journal-article","created":{"date-parts":[[2021,4,9]],"date-time":"2021-04-09T12:11:00Z","timestamp":1617970260000},"page":"279-311","source":"Crossref","is-referenced-by-count":93,"title":["Should Robots Be Taxed?"],"prefix":"10.1093","volume":"89","author":[{"given":"Joao","family":"Guerreiro","sequence":"first","affiliation":[{"name":"Northwestern University"}]},{"given":"Sergio","family":"Rebelo","sequence":"additional","affiliation":[{"name":"Northwestern University, NBER and CEPR"}]},{"given":"Pedro","family":"Teles","sequence":"additional","affiliation":[{"name":"Banco de Portugal, Catolica-Lisbon School of Business & Economics, and CEPR"}]}],"member":"286","published-online":{"date-parts":[[2021,4,10]]},"reference":[{"key":"2022011221392574500_B1","first-page":"1043","article-title":"Skills, Tasks and Technologies: Implications for Employment and Earnings","volume-title":"Handbook of Labor Economics","author":"ACEMOGLU,","year":"2011"},{"key":"2022011221392574500_B2","doi-asserted-by":"crossref","DOI":"10.3386\/w27052","article-title":"Does the US Tax Code Favor Automation?","author":"ACEMOGLU","year":"2020"},{"key":"2022011221392574500_B3","doi-asserted-by":"crossref","DOI":"10.3386\/w24196","article-title":"Artificial Intelligence, Automation and Work","author":"ACEMOGLU,","year":"2018"},{"key":"2022011221392574500_B4","doi-asserted-by":"crossref","first-page":"3","DOI":"10.1257\/jep.33.2.3","article-title":"Automation and New Tasks: How Technology Displaces and Reinstates Labor","volume":"33","author":"ACEMOGLU,","year":"2019","journal-title":"Journal of Economic Perspectives,"},{"key":"2022011221392574500_B5","doi-asserted-by":"crossref","first-page":"2188","DOI":"10.1086\/705716","article-title":"Robots and Jobs: Evidence from US Labor Markets","volume":"128","author":"ACEMOGLU,","year":"2020","journal-title":"Journal of Political Economy,"},{"key":"2022011221392574500_B6","article-title":"Skill-biased Technological Transitions","author":"AD\u00c3O,","year":"2018"},{"key":"2022011221392574500_B7","doi-asserted-by":"crossref","first-page":"3061","DOI":"10.1257\/aer.20140466","article-title":"Technical Change, Wage Inequality, and Taxes","volume":"105","author":"ALES,","year":"2015","journal-title":"The American Economic Review,"},{"key":"2022011221392574500_B8","doi-asserted-by":"crossref","first-page":"97","DOI":"10.1016\/0047-2727(72)90021-7","article-title":"The Structure of Indirect Taxation and Economic Efficiency","volume":"1","author":"ATKINSON,","year":"1972","journal-title":"Journal of Public Economics,"},{"key":"2022011221392574500_B9","doi-asserted-by":"crossref","first-page":"55","DOI":"10.1016\/0047-2727(76)90041-4","article-title":"The Design of Tax Structure: Direct versus Indirect Taxation","volume":"6","author":"ATKINSON,","year":"1976","journal-title":"Journal of Public Economics,"},{"key":"2022011221392574500_B10","doi-asserted-by":"crossref","first-page":"1169","DOI":"10.1162\/003355398555874","article-title":"Computing Inequality: Have Computers Changed the Labor Market?","volume":"113","author":"AUTOR,","year":"1998","journal-title":"The Quarterly Journal of Economics,"},{"key":"2022011221392574500_B11","doi-asserted-by":"crossref","first-page":"1279","DOI":"10.1162\/003355303322552801","article-title":"The Skill Content of Recent Technological Change: An Empirical Exploration","volume":"118","author":"AUTOR,","year":"2003","journal-title":"The Quarterly Journal of Economics,"},{"key":"2022011221392574500_B12","doi-asserted-by":"crossref","first-page":"96","DOI":"10.1257\/aer.90.1.96","article-title":"Unequal Societies: Income Distribution and the Social Contract","volume":"90","author":"BENABOU,","year":"2000","journal-title":"The American Economic Review,"},{"key":"2022011221392574500_B13","doi-asserted-by":"crossref","first-page":"339","DOI":"10.1162\/003355302753399526","article-title":"Information Technology, Workplace Organization, and the Demand for Skilled Labor: Firm-level Evidence","volume":"117","author":"BRESNAHAN,","year":"2002","journal-title":"The Quarterly Journal of Economics,"},{"key":"2022011221392574500_B14","doi-asserted-by":"crossref","first-page":"78","DOI":"10.1257\/aer.89.1.78","article-title":"Technological Revolutions","volume":"89","author":"CASELLI,","year":"1999","journal-title":"The American Economic Review,"},{"key":"2022011221392574500_B15","doi-asserted-by":"crossref","first-page":"607","DOI":"10.2307\/1911310","article-title":"Optimal Taxation of Capital Income in General Equilibrium with Infinite Lives","volume":"54","author":"CHAMLEY,","year":"1986","journal-title":"Econometrica,"},{"key":"2022011221392574500_B16","doi-asserted-by":"crossref","first-page":"1142","DOI":"10.1086\/261795","article-title":"Vintage Human Capital, Growth, and the Diffusion of New Technology","volume":"99","author":"CHARI,","year":"1991","journal-title":"Journal of Political Economy,"},{"key":"2022011221392574500_B17","doi-asserted-by":"crossref","first-page":"1671","DOI":"10.1016\/S1574-0048(99)10039-9","article-title":"Optimal Fiscal and Monetary Policy","volume":"1","author":"CHARI,","year":"1999","journal-title":"Handbook of Macroeconomics,"},{"key":"2022011221392574500_B18","article-title":"Optimal Capital Taxation Revisited","author":"CHARI,","year":"2019","journal-title":"Journal of Monetary Economics"},{"key":"2022011221392574500_B19","article-title":"The Rise of the Machines and the US Labor Market","author":"CHEN,","year":"2019"},{"key":"2022011221392574500_B20","doi-asserted-by":"crossref","first-page":"1821","DOI":"10.1257\/aer.96.5.1821","article-title":"A New Method of Estimating Risk Aversion","volume":"96","author":"CHETTY,","year":"2006","journal-title":"The American Economic Review,"},{"key":"2022011221392574500_B21","doi-asserted-by":"crossref","first-page":"471","DOI":"10.1257\/aer.101.3.471","article-title":"Are Micro and Macro Labor Supply Elasticities Consistent? A Review of Evidence on the Intensive and Extensive Margins","volume":"101","author":"CHETTY,","year":"2011","journal-title":"The American Economic Review,"},{"key":"2022011221392574500_B22","doi-asserted-by":"crossref","DOI":"10.3386\/w20307","article-title":"The Micro and Macro of Disappearing Routine Jobs: A Flows Approach","author":"CORTES,","year":"2014"},{"key":"2022011221392574500_B23","doi-asserted-by":"crossref","first-page":"69","DOI":"10.1016\/j.jmoneco.2017.09.006","article-title":"Disappearing Routine Jobs: Who, How, and Why?","volume":"91","author":"CORTES,","year":"2017","journal-title":"Journal of Monetary Economics,"},{"key":"2022011221392574500_B24","doi-asserted-by":"crossref","DOI":"10.3386\/w25103","article-title":"Robots, Trade, and Luddism: A Sufficient Statistic Approach to Optimal Technology Regulation","author":"COSTINOT,","year":"2018"},{"key":"2022011221392574500_B25","article-title":"Commodity Taxation and Social Insurance","author":"DA COSTA,","year":"2002"},{"key":"2022011221392574500_B26","first-page":"8","article-title":"Optimal Taxation and Public Production I: Production Efficiency","volume":"61","author":"DIAMOND,","year":"1971","journal-title":"The American Economic Review,"},{"key":"2022011221392574500_B27","doi-asserted-by":"crossref","first-page":"755","DOI":"10.1086\/259560","article-title":"The Effects of Taxation on Risk Taking","volume":"77","author":"FELDSTEIN,","year":"1969","journal-title":"Journal of Political Economy,"},{"key":"2022011221392574500_B28","article-title":"The Heterogeneous Effects of Government Spending: It\u2019s All About Taxes","author":"FERRIERE,","year":"2014"},{"key":"2022011221392574500_B29","article-title":"Integrated Public Use Microdata Series, Current Population Survey: Version 7.0","author":"FLOOD,","year":"2018"},{"key":"2022011221392574500_B30","doi-asserted-by":"crossref","first-page":"569","DOI":"10.1111\/1467-937X.00256","article-title":"Optimal Indirect and Capital Taxation","volume":"70","author":"GOLOSOV,","year":"2003","journal-title":"The Review of Economic Studies,"},{"key":"2022011221392574500_B31","doi-asserted-by":"crossref","first-page":"511","DOI":"10.1093\/restud\/rdx022","article-title":"Differential Taxation and Occupational Choice","volume":"85","author":"GOMES,","year":"2018","journal-title":"The Review of Economic Studies,"},{"key":"2022011221392574500_B32","doi-asserted-by":"crossref","first-page":"2509","DOI":"10.1257\/aer.104.8.2509","article-title":"Explaining Job Polarization: Routine-biased Technological Change and Offshoring","volume":"104","author":"GOOS,","year":"2014","journal-title":"American Economic Review,"},{"key":"2022011221392574500_B33","doi-asserted-by":"crossref","first-page":"47","DOI":"10.1111\/1468-0262.00269","article-title":"Consumption Over the Life Cycle","volume":"70","author":"GOURINCHAS,","year":"2002","journal-title":"Econometrica,"},{"key":"2022011221392574500_B34","doi-asserted-by":"crossref","DOI":"10.3386\/w20913","article-title":"What Do Data on Millions of U.S. Workers Reveal about Life-cycle Earnings Risk?","author":"GUVENEN,","year":"2015"},{"key":"2022011221392574500_B35","doi-asserted-by":"crossref","first-page":"1693","DOI":"10.1093\/qje\/qjx018","article-title":"Optimal Tax Progressivity: An Analytical Framework","volume":"132","author":"HEATHCOTE,","year":"2017","journal-title":"The Quarterly Journal of Economics,"},{"key":"2022011221392574500_B36","article-title":"Optimal Ineffiient Production","author":"JACOBS,","year":"2015"},{"key":"2022011221392574500_B37","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1086\/666698","article-title":"A Dynamic Equilibrium Model of the US Wage Structure, 1968\u20131996","volume":"31","author":"JOHNSON,","year":"2013","journal-title":"Journal of Labor Economics,"},{"key":"2022011221392574500_B38","doi-asserted-by":"crossref","first-page":"93","DOI":"10.1006\/jeth.1996.2238","article-title":"On the Optimal Taxation of Capital Income","volume":"73","author":"JONES,","year":"1997","journal-title":"Journal of Economic Theory,"},{"key":"2022011221392574500_B39","doi-asserted-by":"crossref","first-page":"59","DOI":"10.1016\/0047-2727(85)90020-9","article-title":"Redistributive Taxation in a Simple Perfect Foresight Model","volume":"28","author":"JUDD,","year":"1985","journal-title":"Journal of Public Economics,"},{"key":"2022011221392574500_B40","doi-asserted-by":"crossref","first-page":"1029","DOI":"10.1111\/1468-0262.00150","article-title":"Capital-skill Complementarity and Inequality: A Macroeconomic Analysis","volume":"68","author":"KRUSELL,","year":"2000","journal-title":"Econometrica,"},{"key":"2022011221392574500_B41","first-page":"105","article-title":"Conditional Logit Analysis of Qualitative Choice Behavior","volume-title":"Frontiers in Econometrics","author":"MCFADDEN,","year":"1973"},{"key":"2022011221392574500_B42","doi-asserted-by":"crossref","first-page":"175","DOI":"10.2307\/2296779","article-title":"An Exploration in the Theory of Optimum Income Taxation","volume":"38","author":"MIRRLEES,","year":"1971","journal-title":"The Review of Economic Studies,"},{"key":"2022011221392574500_B43","doi-asserted-by":"crossref","first-page":"165","DOI":"10.1016\/S0047-2727(98)00052-8","article-title":"Re-examination of Uniform Commodity Taxes under a Non-linear Income Tax System and its Implication for Production Efficiency","volume":"71","author":"NAITO,","year":"1999","journal-title":"Journal of Public Economics,"},{"key":"2022011221392574500_B44","doi-asserted-by":"crossref","first-page":"73","DOI":"10.1016\/0047-2727(83)90057-9","article-title":"The Distribution of Abilities and the Progressive Income Tax","volume":"22","author":"PERSSON,","year":"1983","journal-title":"Journal of Public Economics,"},{"key":"2022011221392574500_B45","doi-asserted-by":"crossref","first-page":"623","DOI":"10.1093\/qje\/qjs076","article-title":"Redistributive Taxation in the Roy Model","volume":"128","author":"ROTHSCHILD,","year":"2013","journal-title":"The Quarterly Journal of Economics,"},{"key":"2022011221392574500_B46","doi-asserted-by":"crossref","DOI":"10.3386\/w26453","article-title":"Skill Prices, Occupations, and Changes in the Wage Structure for Low Skilled Men","author":"ROYS,","year":"2019"},{"key":"2022011221392574500_B47","doi-asserted-by":"crossref","DOI":"10.3386\/w22646","article-title":"Nonlinear Tax Incidence and Optimal Taxation in General Equilibrium","author":"SACHS,","year":"2016"},{"key":"2022011221392574500_B48","doi-asserted-by":"crossref","first-page":"503","DOI":"10.1016\/S0047-2727(02)00222-0","article-title":"Direct or Indirect Tax Instruments for Redistribution: Short-run versus Long-run","volume":"88","author":"SAEZ,","year":"2004","journal-title":"Journal of Public Economics,"},{"key":"2022011221392574500_B49","first-page":"126","article-title":"Entrepreneurial Taxation with Endogenous Entry","volume":"6","author":"SCHEUER,","year":"2014","journal-title":"American Economic Journal: Economic Policy,"},{"key":"2022011221392574500_B50","doi-asserted-by":"crossref","DOI":"10.3386\/w22076","article-title":"Mirrlees Meets Diamond-Mirrlees","author":"SCHEUER,","year":"2016"},{"key":"2022011221392574500_B51","doi-asserted-by":"crossref","first-page":"47","DOI":"10.1016\/j.jmoneco.2014.04.004","article-title":"Machines, Buildings, and Optimal Dynamic Taxes","volume":"66","author":"SLAV\u00edK,","year":"2014","journal-title":"Journal of Monetary Economics,"},{"key":"2022011221392574500_B52","doi-asserted-by":"crossref","first-page":"213","DOI":"10.1016\/0047-2727(82)90020-2","article-title":"Self-selection and Pareto Efficient Taxation","volume":"17","author":"STIGLITZ,","year":"1982","journal-title":"Journal of Public Economics,"},{"key":"2022011221392574500_B53","doi-asserted-by":"crossref","DOI":"10.2139\/ssrn.3338646","article-title":"Optimal Taxation of Robots","author":"THUEMMEL,","year":"2018"},{"key":"2022011221392574500_B54","doi-asserted-by":"crossref","DOI":"10.3386\/w23509","article-title":"Generalized Compensation Principle","author":"TSYVINSKI,","year":"2017"},{"key":"2022011221392574500_B55","doi-asserted-by":"crossref","first-page":"925","DOI":"10.1162\/qjec.122.3.925","article-title":"Optimal Fiscal Policy with Redistribution","volume":"122","author":"WERNING,","year":"2007","journal-title":"The Quarterly Journal of Economics,"}],"container-title":["The Review of Economic Studies"],"original-title":[],"language":"en","link":[{"URL":"http:\/\/academic.oup.com\/restud\/advance-article-pdf\/doi\/10.1093\/restud\/rdab019\/39282353\/rdab019.pdf","content-type":"application\/pdf","content-version":"am","intended-application":"syndication"},{"URL":"https:\/\/academic.oup.com\/restud\/article-pdf\/89\/1\/279\/42137460\/rdab019.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"syndication"},{"URL":"https:\/\/academic.oup.com\/restud\/article-pdf\/89\/1\/279\/42137460\/rdab019.pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2022,1,12]],"date-time":"2022-01-12T21:46:34Z","timestamp":1642023994000},"score":1,"resource":{"primary":{"URL":"https:\/\/academic.oup.com\/restud\/article\/89\/1\/279\/6219962"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2021,4,10]]},"references-count":55,"journal-issue":{"issue":"1","published-online":{"date-parts":[[2021,4,10]]},"published-print":{"date-parts":[[2022,1,10]]}},"URL":"https:\/\/doi.org\/10.1093\/restud\/rdab019","relation":{},"ISSN":["0034-6527","1467-937X"],"issn-type":[{"value":"0034-6527","type":"print"},{"value":"1467-937X","type":"electronic"}],"subject":[],"published-other":{"date-parts":[[2022,1,1]]},"published":{"date-parts":[[2021,4,10]]}}}