How the U.S. tax code promotes ‘excessive automation’

How the U.S. tax code promotes 'excessive automation'

Technology can create jobs and economic growth. Yet there is also concern that newer technologies, like automation, are hurting workers — perhaps with encouragement from the U.S. tax code.

In a new research brief , MIT professorMIT PhD student Andrea Manera, and Boston University professor Pascual Restrepo argue that tax discrepancies between labor and capital encourage companies to automate while discouraging them from adding workers. Labor has been taxed at an average rate of 25% over the last few decades, while the average rate for capital — things like equipment, software, and buildings — has fallen to 5% in the […]

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