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Potential AI futures would play out in the current tax system

12 hours ago
  • AI-induced economic growth is expected to improve federal debt sustainability, but revenue gains may be reduced if growth favors capital over labor due to lower capital tax rates.
  • Under a rapid AI adoption scenario with 3.3% annualized GDP growth, federal revenues could increase by up to $216 billion by 2030, a 3.3% rise from the CBO baseline.
  • Revenue gains from AI would be roughly twice as large if capital and labor income shares remained fixed, highlighting the impact of capital's preferential tax treatment.
  • Capital income faces lower average tax rates than labor, and much of it (e.g., unrealized gains, retirement benefits) is exempt from taxation, reducing overall revenue collection.
  • AI alone is unlikely to solve fiscal sustainability problems because it may not generate as much additional revenue as anticipated, and its effects on spending and tax administration remain uncertain.