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Automation And Workers: Re-Imagining The Income Tax For The Digital Age, Jinyan Li, Arjin Choi, Cameron Smith Jan 2020

Automation And Workers: Re-Imagining The Income Tax For The Digital Age, Jinyan Li, Arjin Choi, Cameron Smith

Articles & Book Chapters

In the age of automation, more and more workers lose jobs or become gig workers, and the share of labour income in national income is expected to decline further. These developments threaten the sustainability of Canada’s 102-year-old income tax as a major source of government revenue and a key instrument for redistributing social income. The authors make the case for re-imagining the income tax to suit the digital age. They propose that all workers should be taxed the same, regardless of the private-law arrangements or technical means used to carry out the work. They call for a reconceptualization of the …