【お知らせ】小泉秀人特任助教が第77回「日本財政学会奨励賞」を受賞

小泉秀人特任助教が、日本財政学会第77回大会において「学会奨励賞」を受賞しました。

日本財政学会奨励賞は若手会員の研究を奨励する目的として設置されました。
本賞は大会発表論文のうち、奨励賞への応募があった論文に対して厳選なる審査が行われ、優秀な論文に授与されます。
詳細は以下の通りです。

受賞者
小泉 秀人
 
研究成果
“Optimal Uniform Capital Taxation in A Partially Automated Society”
 
要旨
Recent automating technologies have sparked discussions on “robot taxes,” aimed to dissuade the displacement of labor and to generate revenue to redistribute to displaced laborers. Implementing such taxes is challenging, however, in part because of the difficulty in clearly separating which technologies substitute for labor from those which complement it. Modeling automating technologies as intermediate goods, I consider the optimal tax policy in this environment. As in standard models, non-linear labor taxes are assigned without the knowledge of a laborer’s type. Additionally, due to tax avoidance concerns and arbitrage opportunities, intermediate goods are uniformly and linearly taxed without the knowledge of their complementarity or substitutability with labor. Despite the potential for automating technologies to be complementary to workers, I find that the optimal tax regime includes a strictly positive tax on these intermediate goods. I discuss the implications of these findings for the robustness of robot-tax policy proposals. 
 

日本財政学会のHPはこちらです。
http://www.gakkai.ne.jp/jipf/convention/index.html