Public Finance in the Age of AI: A Primer

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6.8 / 10 NBER

Authors: Anton Korinek, Lee Lockwood

Published: 2026-02-25 · View on NBER · PDF

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Abstract

Transformative artificial intelligence (TAI) - machines capable of performing virtually all economically valuable work - may gradually erode the two main tax bases that underpin modern tax systems: labor income and human consumption. We examine optimal taxation across two stages of artificial

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This paper has been relevance-scored (6.8/10). Full analysis is generated for papers scoring ≥ 7.5.