¿Impuesto sobre los robots? Desafíos para la política tributaria en la era de la automatización

Resumen

El objetivo de este artículo es discutir acerca de los principales problemas relacionados con la propuesta de un impuesto sobre los robots. Para este propósito, la primera parte muestra brevemente el contexto actual de la automatización en el mundo. La segunda parte debate cómo se podría justificar el impuesto, abarcando desde las amenazas de desempleo y desigualdad hasta cómo los gobiernos podrían ayudar a los trabajadores desplazados vía un ingreso universal básico. La tercera parte analiza en detalle los problemas de un impuesto sobre los robots. Finalmente, la última parte trata de responder a la pregunta si el impuesto es una buena idea o no.

Biografía del autor

Francisco Ossandón Cerda is a lawyer with a degree in Legal Sciences from Universidad Diego Portales, Chile. LLM in Taxation from Universidad de Chile. Collaborator at the Center for Tax Studies (CET) of Universidad de Chile and member of the Editorial Board of the Journal of Tax Law at Universidad Diego Portales.

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Palabras clave Robot tax, automation, tax policy, unemployment, universal basic income
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Cómo citar
Ossandón Cerda, F. (2020). ¿Impuesto sobre los robots? Desafíos para la política tributaria en la era de la automatización. Revista Chilena de Derecho y Tecnología, 9(2), 187-219. doi:10.5354/0719-2584.2020.55578
Publicado
2020-12-31