人工智能时代的公共财政：入门指南

Transformative artificial intelligence (TAI), which refers to machines capable of performing nearly all economically valuable work, poses a significant threat to the two primary tax bases of modern tax systems: labor income and human consumption. The study examines optimal taxation in two stages of AI-driven transformation. Initially, if AI displaces human labor, the role of consumption taxes may become increasingly critical, necessitating a reevaluation of tax structures to adapt to the new economic realities. Furthermore, as AI becomes more prevalent, designing effective tax policies that ensure fairness and efficiency will emerge as a major challenge for public finance.