Publication: La renta básica universal y los impuestos sobre la automatización robótica
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Date
2019-12
Authors
Miras Marín, Norberto
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Publisher
Gaceta Fiscal
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DOI
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info:eu-repo/semantics/article
Description
Abstract
El presente análisis estudia la configuración de i una «renta básica
universal» como res puesta a un probable futuro aumento del desempleo debido a
la automatización robótica de procesos y manufacturas, clarificando qué caracteres
debe tener esta «renta» y si es el instrume nto idóneo para la atenuación de los
efectos negativos de la robotización. Posteriormente, se tratará, en conexión, la
tributación de la automatización del trabajo mediante robots, defendiendo que su
naturaleza debería ser extrafiscal, transitoria y finalista. El objetivo del estudio es
presenta r un modelo dual, como un modelo impositivo plenamente aplicable al
trabajo automatizado, formulando propuestas que sorteen los inconvenientes de
este tipo de tributación.
This paper studies the configuration of a «universal basic income» in response to a probable future increase in unemployment due to the robotic automation of processes and manufactures, clarifying which characters according to the doctrine this «income» must have and if it is the ideal instrument for mitigating the negative effects of robotization. Subsequently, the taxation of the automation of work through robots will be treated in connection with the defense tha t their nature should be extrafiscal, tra nsitory and finalist. The objective of the study is to present a dua l model, as a tax model fully applicable to automated work, formu la ting proposals that overcome the drawbacks of this type of taxation.
This paper studies the configuration of a «universal basic income» in response to a probable future increase in unemployment due to the robotic automation of processes and manufactures, clarifying which characters according to the doctrine this «income» must have and if it is the ideal instrument for mitigating the negative effects of robotization. Subsequently, the taxation of the automation of work through robots will be treated in connection with the defense tha t their nature should be extrafiscal, tra nsitory and finalist. The objective of the study is to present a dua l model, as a tax model fully applicable to automated work, formu la ting proposals that overcome the drawbacks of this type of taxation.
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Citation
Gaceta Fiscal, 2019, N. 402, pp. 117-142
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