I am sceptical of automation/token taxes in general as they are narrow by design. It is hard to predict in advance where in the value chain economic rents will accrue (e.g. what if AI becomes commoditised and the rents accrue to those who hold proprietary data instead?). An automation/token tax implicitly assumes that the value will be captured at the computing layer.
You may be interested in the Windfall Trust’s work—they’ve published a paper mapping the tax risks from labour-displacing AI and have also floated a proposal to raise the global minimum corporate tax rate.
Prominent economists have also discussed expanding the use of consumption taxes to plug the gap.
I am sceptical of automation/token taxes in general as they are narrow by design. It is hard to predict in advance where in the value chain economic rents will accrue (e.g. what if AI becomes commoditised and the rents accrue to those who hold proprietary data instead?). An automation/token tax implicitly assumes that the value will be captured at the computing layer.