How Artificial Intelligence and Capital Taxes Affect the Income Distribution Structure: Polarization or Optimization?
YIN Yan-hui1, SUN Xiang-dong2
1. Institute of New Business Pattern, Shandong Management University, Jinan, Shandong, 250357; 2. College of Economics and Management, Beijing University of Chemical Technology, Beijing, 100029
Abstract：As a strategic technology leading a new round of scientific and technological revolution, AI (artificial intelligence)will not only promote the upgrading of industrial structure and high-quality development, but also bring about changes in the labor market that will certainly affect the pattern of income distribution.To clarify the influence mechanism of AI and corresponding redistribution policies on income distribution, this paper constructs a multi-sector dynamic stochastic general equilibrium model, and investigates the functional and scale income distribution effect of AI capital deepening and broadening as well as the adjustment effect of AI capital tax. The result shows that the deepening and broadening development of AI capital has a polarization effect on income distribution while contributing to economic expansion. In terms of the functional income distribution effect, the employment substitution effect of AI leads to a double decline in the number of jobs and the level of wages, resulting in a decrease in the share of labor income. In terms of the scale effect, the development of AI further widens the income gap among different groups, along with the increase of social welfare loss. A moderate AI capital tax would restrain the polarization effect of AI on income distribution: on the one hand, weaken the economic stimulus effect of AI, mitigate the crowding out effect on employment, and slow down the decline of labor income share; On the other hand, redistribute income among different groups, narrow the income gap, and achieve improvement in social welfare loss.
尹彦辉, 孙祥栋. 人工智能、资本税如何影响收入分配格局：极化还是优化?[J]. 《深圳大学学报》（人文社科版）, 2023, 40(1): 83-91.
YIN Yan-hui, SUN Xiang-dong. How Artificial Intelligence and Capital Taxes Affect the Income Distribution Structure: Polarization or Optimization?. , 2023, 40(1): 83-91.
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2023, Vol. 40 
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