Published on August 30, 2026 at 09:30
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The billionaire who dismissed any notion of pausing AI development in 2023 is now calling for machines to be taxed. Between two rounds of advice to governments, the Microsoft co-founder discovers that innovation can leave destruction in its wake.

In 2023, an open letter signed by a thousand researchers and entrepreneurs called for a six-month pause in the development of large AI models. Bill Gates had publicly judged the exercise pointless, seeing a pause as solving nothing. Three years later, the Microsoft co-founder publishes an essay of nearly 6,000 words with a markedly darker tone.He calls for a global plan to cushion the shock of artificial intelligence on employment, before unemployment and distrust take hold.

Taxing machines, safeguarding jobs: a three-pronged plan

Published on August 26, the text sets out its initial diagnosis: AI will “either be the greatest equalizing force ever invented, or the worst source of injustice”. To tip the scales, Gates puts forward three proposals. First, dedicated national and international institutions, modeled on the IAEA (for nuclear energy) and ICAO (for civil aviation). Next, a category of jobs reserved for humans, dubbed “Human Reserved”, modeled on a wildlife reserve. Elderly care, elementary education and psychological support would remain in human hands, even where machines would be cheaper.@@TAG@@

TAG71@@
TAG74@@Then there is the fiscal component, the one making the headlines. Current tax law treats an automation system like a printer (an expense that can be deducted) and an employee like a line item for social contributions. In the final analysis, replacing humans with machines amounts to cutting a hidden subsidy. Gates therefore proposes a tax on the use and purchase of AI and robots, the proceeds of which would fund unemployment benefits and training. The secondary objective is stated bluntly: to slow somewhat the rush toward automated work. The man in question acknowledges in passing that economists consider the measure ineffective, and openly accepts that the aim is to preserve jobs rather than uphold market purity.

France has already had this debate, and has carefully buried it

French readers may feel a sense of dĂ©jĂ  vu, and they would be right to. In January 2017, the European Parliament’s Committee on Legal Affairs adopted the report by MEP Mady Delvaux, which considered a robot tax to fund social protection. A month later, the plenary voted on the resolution by 451 votes to 138, after removing its fiscal component. That same year, on the French side, BenoĂźt Hamon tied his universal income proposal to a robot tax during the presidential campaign. Gates has long championed this idea. The test on August 26 gives it a new lease of life, above all: in April, OpenAI published its own framework recommending that companies replacing their employees with automation be taxed. The leading automation vendor proposes to tax it, no less.

On the substance, the French figures offer some reassurance. The report submitted to the government in March 2024 by the Artificial Intelligence Commission estimates that approximately 5 % of jobs in France are directly replaceable by AI. The OECD puts the share of positions highly exposed to automation at around 27%, with exposure and disappearance remaining two very different things. A study co-authored in July 2025 by four economists, including Philippe Aghion (120 million job listings scrutinized), finds a relative decline in hiring in exposed occupations and an increase in total employment among adopting companies.The picture would therefore be contrasting rather than apocalyptic, at least for now.

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Source: Bill Gates

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