AI systems and worker’s rights in Europe: assessing the potential impact of CSR tax and automation tax as a response to job automation

The research project has an interdisciplinary character and it concerns European legislation, Artificial Intelligence systems (AI systems) and political economy. Following the job predictions there is a high probability that there might not be enough jobs for people in the future. There are even opinions that automation replacing human workers, with time, will create technological unemployment because it helps companies to cut expenses and speeds up the process of goods production. Therefore, this project focuses on the job automation and asks whether the social and human rights justify an additional corporate tax liability imposed on the companies. There are further questions regarding this matter, such as how to protect people who lost their jobs due to job automation or where will the money come from to finance such schemes. In relation to that, the research project proposes an additional corporate tax imposed on companies that replace humans with AI systems and operate in Europe. Following the concept, the income generated from the additional tax might be used as a source of funding for affordable and efficient Universal Basic Income.