We investigate the impact of investment in automation-related goods on adopting and non-adopting firms in the Italian … of Italian importing firms and estimate the effects on adopters' outcomes within a difference-indifferences design … exploiting import lumpiness in product categories linked to automation and AI technologies. We find a positive average adoption …

This paper examines the implications of Artificial Intelligence (AI) and automation for the taxation of labor and … posed by AI and automation may also be better addressed through regulatory measures rather than tax policy. …