Called to Serve: Elevating Human-Performed Caregiver and Volunteer Work in an Era of AI-Robotic Technologies
16 Pitt. Tax Rev. 161-171 (2019)
13 Pages Posted: 9 May 2019 Last revised: 29 Jun 2019
Date Written: Fall 2018
Abstract
In the decades ahead, as technology disintermediates (removes) humans from market transactions, policymakers will need to redefine what constitutes socially and economically “valuable” transactions, in other words: work. Because the work performed by caregivers and volunteers support our nation’s families and communities and generates significant economic value, this Essay argues that forward-looking public and tax policies should: (1) expressly define “valuable” work to include caregiver and volunteer services and (2) link individual economic benefit with the performance of such work via a refundable tax credit.
Keywords: tax policy, artificial intelligence, robots, volunteers, caregivers, tax credits
JEL Classification: K34, K31, K36
Suggested Citation: Suggested Citation