Automation and taxation:An empirical assessment in Europe
<|begin_of_text|><|start_header_id|>system<|end_header_id|> You are a research archivist expert in dataset metadata. Answer the question truthfully.  <|eot_id|><|start_header_id|>user<|end_header_id|> Here is the Description of a dataset. Description:'Decomposing taxes by source (labor, capital, sales), we analyze the impact of automation (1) on tax revenues, (2) the structure of taxation, and (3) identify channels of impact in 19 EU countries during 1995-2016. Robots and Information and Communication Technologies (ICT) are different technologies designed to automate manual (robots) or cognitive tasks (ICT).     Until 2007, robot diffusion was associated with decreasing factor and tax income, and a shift from taxes on capital to goods. ICTs coincided with changes in the structure of taxation from capital to labor. We find decreasing employment, but increasing wages and labor income. After 2008, we do not find an effect for robots  but observe an ICT-induced increase in capital income, a rise of services, but no effect on taxation.     Automation goes through different phase' . Please return only a json list of at most 3 Keywords corresponding to the Description:.<|eot_id|><|start_header_id|>assistant<|end_header_id|> {"Answer" : ["tax"]} <|eot_id|>
 Here is the Description of a dataset. Description:'Decomposing taxes by source (labor, capital, sales), we analyze the impact of automation (1) on tax revenues, (2) the structure of taxation, and (3) identify channels of impact in 19 EU countries during 1995-2016. Robots and Information and Communication Technologies (ICT) are different technologies designed to automate manual (robots) or cognitive tasks (ICT).     Until 2007, robot diffusion was associated with decreasing factor and tax income, and a shift from taxes on capital to goods. ICTs coincided with changes in the structure of taxation from capital to labor. We find decreasing employment, but increasing wages and labor income. After 2008, we do not find an effect for robots  but observe an ICT-induced increase in capital income, a rise of services, but no effect on taxation.     Automation goes through different phase' . Please return only a json list of at most 3 Keywords corresponding to the Description:.
Decomposing taxes by source (labor, capital, sales), we analyze the impact of automation (1) on tax revenues, (2) the structure of taxation, and (3) identify channels of impact in 19 EU countries during 1995-2016. Robots and Information and Communication Technologies (ICT) are different technologies designed to automate manual (robots) or cognitive tasks (ICT).     Until 2007, robot diffusion was associated with decreasing factor and tax income, and a shift from taxes on capital to goods. ICTs coincided with changes in the structure of taxation from capital to labor. We find decreasing employment, but increasing wages and labor income. After 2008, we do not find an effect for robots  but observe an ICT-induced increase in capital income, a rise of services, but no effect on taxation.     Automation goes through different phase
tax