Conclusion

   In the era of 4th industrial revolution, the term “robot” is a key word that can’t be left out. The impact of robots on humans will be bigger, and robots will play an important role in our society. That is why there is a growing demand for the Robot Tax as people become increasingly concerned about the adverse effects of robots such as increasing number of the unemployed and shortage of jobs. The controversy over whether or not to impose a robot tax is heating up. Supporters emphasize the positive effects of helping the unemployed and income redistribution. Opponents, on the other hand, argue that the Robot Tax can hinder the development of robot industries and people should not ignore the positive impact of robots. Starting from Bill Gates' remarks, the issue of Robot Tax is already a hot potato, and it seems to be a controversy in Korea. In a parliamentary assembly meeting last year, there was an opinion that it is necessary to consider introducing a “machine taxation” which means to impose taxes on artificial intelligence. Also, as the EU is considering the legal status of AI robots, it seems discussion on robot tax will continue. Given the fact that robots are becoming a part of our lives, we will have to carefully decide whether to adopt Robot Tax considering both positive and negative effects. 

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