Economic Governance of Autonomous Agents and Robots: Factor-Origin Accounting and Social Automation Funds
arXiv (Syed et al.)
Argues that tax systems built on wages and payroll erode as autonomous agents, foundation models and robots decouple output from human work hours. The paper proposes CivicDividendOS, a fiscal framework that attributes value across labor, AI, robotics, data and capital, levies a Social Automation Contribution on automated value added with offset credits for upskilling, and recycles revenue into payroll relief and a public wealth fund. It is a conceptual design illustrated in urban logistics, not an empirical estimate.