在美國，一些政治家和經濟學家呼籲增加資本和企業所得稅，以幫助可能因人工智慧（AI）發展而面臨失業風險的工人和家庭。然而，作者認為這些針對人工智慧或資本的增稅想法是錯誤的，這不僅會減少儲蓄和投資的誘因，最終也會阻礙生產力與工資的成長，進而降低美國人民的整體生活水準。

相對地，作者主張美國應該全面改革稅制，改採基礎廣泛的消費稅，例如歐洲式的加值稅（VAT），並豁免低收入家庭的稅負。透過對家庭勞動收入實施累進稅率以及對企業現金流徵稅，這種設計不僅能籌集與現行制度相當甚至更多的稅收，同時還能保持稅制的累進性，從而更有效地促進經濟長期成長。

總結來說，作者強調人工智慧帶來的生產力提升最終將改善所有人的生活水準，政策制定者不應以稅收作為阻礙創新的手段。應對人工智慧帶來的就業衝擊應該透過預算支出的方式來解決，而非透過增加稅收。推動消費稅改革不僅能解決美國嚴重的財政失衡問題，更是為了確保國家的長期繁榮與經濟活力。

In the US, some politicians and economists advocate for higher capital and corporate taxes to support workers potentially displaced by artificial intelligence. However, the author argues that these proposals, including AI-specific taxes, are misguided because they would disincentivize saving and investment. Ultimately, this approach would reduce productivity and wage growth, lowering the overall living standards of the American people.

Instead of raising income and capital taxes, the author suggests a comprehensive overhaul of the US tax system in favor of a broad-based consumption tax, such as a European-style value-added tax (VAT), with exemptions for lower-income households. By applying progressive rates to labor earnings and taxing business cash flows, a well-designed consumption tax can generate sufficient revenue and maintain progressivity while promoting long-term economic growth.

In conclusion, the author emphasizes that the productivity gains enabled by AI will eventually improve living standards for everyone, and policymakers should not use the tax code to hinder innovation. Any labor market disruptions caused by AI should be addressed through targeted government spending rather than revenue collection. Transitioning to a consumption tax is presented as a necessary step to fix the country's fiscal imbalances and secure its long-term economic prosperity.