在美国，一些政治家和经济学家呼吁增加资本和企业所得税，以帮助可能因人工智慧（AI）发展而面临失业风险的工人和家庭。然而，作者认为这些针对人工智慧或资本的增税想法是错误的，这不仅会减少储蓄和投资的诱因，最终也会阻碍生产力与工资的成长，进而降低美国人民的整体生活水准。

相对地，作者主张美国应该全面改革税制，改采基础广泛的消费税，例如欧洲式的加值税（VAT），并豁免低收入家庭的税负。透过对家庭劳动收入实施累进税率以及对企业现金流徵税，这种设计不仅能筹集与现行制度相当甚至更多的税收，同时还能保持税制的累进性，从而更有效地促进经济长期成长。

总结来说，作者强调人工智慧带来的生产力提升最终将改善所有人的生活水准，政策制定者不应以税收作为阻碍创新的手段。应对人工智慧带来的就业冲击应该透过预算支出的方式来解决，而非透过增加税收。推动消费税改革不仅能解决美国严重的财政失衡问题，更是为了确保国家的长期繁荣与经济活力。

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.