Kate Raworth

"So how could distributive design helpt to prevent the economic segregation that technology appears to be driving? An obvious starting point is to switch from taxing labour to taxing the use of non-renewable resources: it would help to erode the unfair tax advantage currently given to firms investing in machines(a tax-deductible expense) rather than in human beings (a payroll tax expense)."

"Governments have historically opted to tax what they could, rather than what they should, and it shows. Tax windows and you’ll get dark houses, as Britain discovered in the eighteenth and nineteenth centuries; tax employees and you’ll head for a jobless economy, as many countries are discovering today. it is happening in part thanks to the twentieth century’s legacy of perverse tax policies, which change firms for hiring humans (through payroll taxes), subsidies them for buying robots (through tax-deductible capital investments), and levy next to nothing on the use of land and non-renewable resources. In 2012, over 50% of tax revenue raised in the EU came from taxing labour; In the United States, the percentage was weven higher. 55"

55 The Ex'Tax Project (e.a.) (2014) New Era. New Plan. Fiscal reforms for an inclusive, circular economy. 

From: Raworth, Kate (2017), Doughnut economics: seven ways to think like a 21st-century economist. London: Random House.