26 days ago
TechCrunch Aug 26, 2026

Bill Gates wants to see a robot tax and ‘Human Reserved’ jobs to mitigate harms from AI

Bill Gates has recently published a detailed essay on his personal blog, Gates Notes, where he shares his perspective on the societal effects of artificial intelligence. While he supports the Responsible AI approach and acknowledges the potential benefits AI holds for medicine and scientific research, he expresses concerns about the impact of AI on jobs and the workforce. Although he views calls for slowing AI development, like the Pacing the Frontier open letter advocated by AI researchers, as positive in intent, he doubts their feasibility over the long term.

Among Gates’ proposals to address AI’s challenges are two notable measures: a "robot tax" and the creation of "Human Reserved" jobs. The robot tax idea aims to counterbalance the current tax advantage companies get when investing in automation rather than human employees. Currently, employers pay payroll taxes on wages but can immediately deduct the cost of robots or AI systems. Gates suggests taxing automation to slow displacement of workers and fund retraining programs and safety nets.

The "Human Reserved" concept involves designating certain types of work off-limits to AI and automation for economic or ethical reasons. Gates argues this could protect workers in roles where retraining is difficult or impractical, such as older individuals in physically demanding jobs. It could also preserve human presence in sensitive areas, such as delivering bad medical news, where a machine’s involvement may be technically possible but socially undesirable. He envisions this designation evolving gradually over time with clear policy frameworks.

Gates acknowledges these ideas might significantly reduce profits for AI developers, which may explain the absence of such proposals in current public discourse. He also notes there remain unresolved questions about who would set the rules defining the scope of such a robot tax or restricted job categories and how enforcement would work. Nonetheless, these concepts reflect Gates’ ongoing engagement with the complex policy debates around AI’s future impacts on society and employment.

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