1452
Or just anyone who likes the convenience
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I think the idea is the tax applies only to any money saved through automation. So if an employee costs $2500/mo and automation costs $500/mo, the company saves $2000/mo. Lets say the tax is 75%, the government takes $1500/mo from the company, but the company is still saving an extra $500/mo from automating, so they are still incentivized to do so.
Then that money from the tax could be used to pay for things like job retraining courses for people displaced by automation, or even maybe UBI.