Automation Tax vs Robot-Tax

Oxford Business Law Blog, 2019

3 Pages Posted: 16 Aug 2019 Last revised: 2 Jul 2020

See all articles by Vincent Ooi

Vincent Ooi

Singapore Management University - School of Law; Singapore Management University - Centre for AI & Data Governance

Date Written: March 19, 2019


The positive impact of developments in technology on the economy has historically outweighed the disruptive impact on employment. Society has benefited from the efficiency gains derived from the application of technology in production, while workers displaced by these technologies have largely been successfully retrained and employed in other jobs. However, the pace of development of the “Fourth Industrial Revolution” now presents a risk of mass displacement of human labour, particularly in tasks that are repetitive and menial. The “Fourth Industrial Revolution” is characterised by significant progress in a closely-linked cluster of areas such as robot dexterity, machine learning, processing power, and sensor capabilities, which reduce the costs of automation and enhance its potential benefits.

Keywords: Tax Law, Taxation, Robot Tax

Suggested Citation

Ooi, Vincent, Automation Tax vs Robot-Tax (March 19, 2019). Oxford Business Law Blog, 2019, Available at SSRN:

Vincent Ooi (Contact Author)

Singapore Management University - School of Law ( email )

55 Armenian Street
Singapore, 179943


Singapore Management University - Centre for AI & Data Governance ( email )

55 Armenian Street

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