Beyond the Robot Tax: A Fiscal Architecture for the Age of Transformative AI

Abstract / Description This SCI Reference Brief examines how transformative artificial intelligence (TAI) could challenge fiscal systems that remain substantially dependent on employment, labour income, and household taxation. Rather than proposing a technology-specific “robot tax,” the brief develops a systemic fiscal architecture centred on tax neutrality, effective taxation of capital income and economic rents, international tax coordination, broader ownership of productive capital, resilient tax bases, and the direct pricing of measurable externalities. Particular attention is given to the OECD/G20 BEPS 2.0 framework. The brief distinguishes between the existing institutional architecture of Pillar Two, the negotiated but not yet operational Amount A mechanism under Pillar One, and prospective SCI research hypotheses that extend beyond current OECD rules. These hypotheses — including alternative market-allocation scenarios and the possibility of a progressive coordinated corporate-tax floor — are explicitly identified as research questions rather than policy recommendations. The analysis also proposes that transitions toward more AI-intensive economic systems should be assessed through observable indicators rather than speculative calendar forecasts. Relevant indicators include the labour income share, dependence on employment-linked tax revenues, capital and corporate-rent concentration, AI substitution versus human augmentation, household consumption resilience, and the distribution of capital ownership. The brief applies claim-by-claim traceability to distinguish fact, empirical evidence, institutional status, model-based analysis, inference, scenario, and SCI research hypothesis. Its central question is not simply how AI should be taxed, but how fiscal institutions can remain viable as technological change alters the relationships among production, income, ownership, consumption, taxation, and public goods. SCI Status: Adversarially Audited Reference BriefEvidence reviewed through: 13 August 2026Certification note: “SCI Adversarially Audited” refers to the internal Systemic Consciousness Intelligence evidence and adversarial-audit protocol. It does not imply external peer review or certification by Zenodo, CERN, the OECD, the IMF, or any other institution. Transformative Artificial Intelligence; Artificial Intelligence; AI Taxation; Fiscal Policy; International Taxation; OECD BEPS 2.0; Global Minimum Tax; Economic Rents; Capital Taxation; Automation; Public Wealth Funds; Economic Transition; Systemic Consciousness Intelligence; Human Flourishing