Related papers: Automation and Taxation
In the thirty years since the end of real socialism, Bulgaria's went from having a rather radically 'different' tax system to adopting flat-rate taxation with marginal tax rates that fell from figures as high as 40% to 10% for both the…
The expression "wage transition" refers to the fact that over the past two or three decades in all developed economies wage increases have levelled off. There has been a widening divergence and decoupling between wages on the one hand and…
Occupational mobility is an emergent strategy to cope with technological unemployment by facilitating efficient labor redeployment. However, previous studies analyzing networks show that the boundaries to smooth mobility are constrained by…
We introduce two models of taxation, the latent and natural tax processes, which have both been used to represent loss-carry-forward taxation on the capital of an insurance company. In the natural tax process, the tax rate is a function of…
There is significant concern that technological advances, especially in Robotics and Artificial Intelligence (AI), could lead to high levels of unemployment in the coming decades. Studies have estimated that around half of all current jobs…
Employment selection processes that use automated hiring systems based on machine learning are becoming increasingly commonplace. Meanwhile, concerns about algorithmic direct and indirect discrimination that result from such systems are…
AI agents -- systems that can independently take actions to pursue complex goals with only limited human oversight -- have entered the mainstream. These systems are now being widely used to produce software, conduct business activities, and…
Tax work is costly for society: Administrative tax labour is typically to a high degree shuffled off the government and onto every taxpayer by law. The higher the burden of any tax system, the costlier for society, as taxpayers are unable…
Post-pandemic world has thrown up several challenges, such as, high inflation, low growth, high debt, collapse of economies, political instability, job losses, lowering of income in addition to damages caused natural disasters, more…
Do robots vote? Do machines make decisions instead of us? No, (at least not yet), but this is something that could happen. The impact of Artificial Intelligence (AI) on democracy is a complex issue that requires thorough research and…
The rapid deployment of AI systems in high-stakes domains, including those classified as high-risk under the The EU AI Act (Regulation (EU) 2024/1689), has intensified the need for reliable compliance auditing. For binary classifiers,…
Generative Artificial Intelligence constitutes a new wave of automation. There is broad agreement among economists that humanity is potentially entering into a period of profound change. However, significant uncertainties and disagreements…
Inclusiveness and economic development have been slowed by the pandemics and military conflicts. This study investigates the main determinants of inclusiveness at the European level. A multi-method approach is used, with Principal Component…
This paper presents a computational evolutionary game model to study and understand fraud dynamics in the consumption tax system. Players are cooperators if they correctly declare their value added tax (VAT), and are defectors otherwise.…
In the so-called ``fair'' models of peer-to-peer wealth exchanges, economic inequality tends to reach its maximum value asymptotically. This global trend is evident as the richest continuously accumulate a larger share of wealth at the…
This research aims to provide an explanatory analyses of the business cycles divergence between Euro Area and Romania, respectively its drivers, since the synchronisation of output-gaps is one of the most important topic in the context of a…
Process automation is a crucial strategy for improving business processes, but little attention has been paid to the effects that automation has once it is operational. This paper addresses this research problem by reviewing the literature…
The concept of sustainable intensification in agriculture necessitates the implementation of management practices that prioritize sustainability without compromising productivity. However, the effects of such practices are known to depend…
How technology affects growth or employment has long been debated. With a hiatus, the debate revived once again in the form of how Information and Communications Technology, as a form of new technology, exerts on productivity and…
In an era of digital governance, the use of automation for individual and cooperative work is increasing in public administrations (Tangi et al., 2022). Despite the promises of efficiency and cost reduction, automation could bring new…