@article{doesautomationerodegovernmentstaxbasis,
  title = {Automation and Taxation},
  author = {Kerstin Hötte and Angelos Theodorakopoulos and Pantelis Koutroumpis},
  year = {2021},
  eprint = {2103.04111},
  archivePrefix = {arXiv},
  url = {https://arxiv.org/abs/2103.04111v2},
}