Economists often talk about substituting capital for labor. It's certainly common in countries, such as the US, where labor is relatively expensive. I think it

Economists often talk about substituting capital for labor. It's certainly common in countries, such as the US, where labor is relatively expensive. I think it's perfectly reasonable to change the tax system to make sure there's no tax advantage to substituting capital for labor, or for that matter, labor for capital. I have no idea what changes would be needed, but there's no reason that using AI should have significant tax implications.