Data · dataset · 2021
Automation and taxation:An empirical assessment in Europe
Listed in IISH Dataverse
Decomposing taxes by source (labor, capital, sales), we analyze the impact of automation (1) on tax revenues, (2) the structure of taxation, and (3) identify channels of impact in 19 EU countries during 1995-2016.
Description
Robots and Information and Communication Technologies (ICT) are different technologies designed to automate manual (robots) or cognitive tasks (ICT). Until 2007, robot diffusion was associated with decreasing factor and tax income, and a shift from taxes on capital to goods.
ICTs coincided with changes in the structure of taxation from capital to labor. We find decreasing employment, but increasing wages and labor income. After 2008, we do not find an effect for robots but observe an ICT-induced increase in capital income, a rise of services, but no effect on taxation.
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Automation goes through different phases with different economic impacts which affect the amount and structure of taxes. Whether automation is negatively related to taxation depends (a) on the technology type, (b) the stage of diffusion and (c) local conditions.
Links
Where it is published
- Dataverse dataset page dataverse.nl/dataset.xhtml?persistentId=doi%3A10.34894%2FD25FN9 ↗
landing page · from datasets iisg amsterdam
- DOI doi.org/10.34894/d25fn9 ↗
DOI / persistent id · from datasets iisg amsterdam
Catalogue records · 1
- Dataverse API dataverse.nl/api/datasets/:persistentId/?persistentId=doi%3A10.34894%2FD25F… ↗
metadata API · from datasets iisg amsterdam
Topics
- Stated by source
- Business and Management
- From keywords
- Economics & Finance
- Inferred from text
- Panel data analysis 75%
Provenance · 1 source records, 9 field assertions
| Source | Key | Last seen | Raw |
|---|---|---|---|
| IISH Dataverse | doi:10.34894/D25FN9 | 11 d ago | JSON v1 |
| Field | Assertion | Extractor | Evidence |
|---|---|---|---|
| concepts[field].anzsrc:field:380204 | enrichment · datasets iisg amsterdam | taxonomy-embedding@1.1.0 | title+keywords+description (75%) |
| concepts[field].dataverse_subject:business-and-management | source · datasets iisg amsterdam | connector:datasets_iisg_amsterdam@1.0.0 | /subjects |
| concepts[field].local:field:economics-finance | mapping · datasets iisg amsterdam | connector:datasets_iisg_amsterdam@1.0.0 | /subjects |
| created_date | source · datasets iisg amsterdam | connector:datasets_iisg_amsterdam@1.0.0 | |
| description | source · datasets iisg amsterdam | connector:datasets_iisg_amsterdam@1.0.0 | /description |
| publication_date | source · datasets iisg amsterdam | connector:datasets_iisg_amsterdam@1.0.0 | |
| title | source · datasets iisg amsterdam | connector:datasets_iisg_amsterdam@1.0.0 | /name |
| updated_date | source · datasets iisg amsterdam | connector:datasets_iisg_amsterdam@1.0.0 | |
| version_label | source · datasets iisg amsterdam | connector:datasets_iisg_amsterdam@1.0.0 |