Here are some of the latest reports, surveys, and studies related to retirement, including research into robots, taxes and artificial intelligence, and return-chasing in mutual funds.

Does the tax code favor robots? Recently, according to the abstract of this research, scholars and commentators have articulated versions of the following argument: 1. U.S. tax law favors capital over labor; 2. Robots are capital; 3. Therefore, U.S. tax law favors robots over labor. This short essay - an edited version of remarks at the Artificial Intelligence and the Future of Tax Law Symposium at the Ohio State University Moritz College of Law - seeks to illustrate why the line of argument above is misguided. This essay is not an argument against capital income taxation or a defense of the current code, which does tax capital income but not all that much. The case for capital income taxation will be stronger, though, if it is based on firm foundations rather than on dubious claims of robot favoritism. The essay also is not a full treatment of the arguments for and against taxing capital. Its objective is to evaluate one such argument and to show why it is unpersuasive. Read more in Does the Tax Code Favor Robots?

More of the latest retirement-related research from SSRN's eLibrary:

Ethics, ESG, and ERISA: Ethical-Factor Investing of Savings and Retirement Benefits Part 2

Protecting the U.S. Population's Health Against Potential Economic Recessions and High Unemployment and the Endemic Inflation of Health Care Costs

Contract Work at Older Ages

The Arrested Deployment Model of Financial Literacy The Arrested Deployment Model of Financial Literacy

Barking Up The Wrong Tree: Return-chasing in Mutual Funds

Unplugging the Third Rail: Choices for Affordable Medicare

Design of Investment Options using Utility Functions: A Demonstration for 'MyRetirement' Products

Mortgage Choice and Expenditure over the Lifecycle: Evidence from Expiring Interest-Only Loans

Generous to a Fault? The Effect of Generosity of Employers' Retirement Plan Contributions on Leakage from Cashing Out at Job Separation

Economic Policy Uncertainty and Self-Control: Evidence from Unhealthy Choices

Population Ageing and the Macroeconomy

Saving Behavior Across the Wealth Distribution: The Importance of Capital Gains

Medicaid Expansion and the Unemployed

Debt Maturity and the Leverage Ratcheting Effect

The Four Approaches to Managing Retirement Income Risk

Investing in U.S. Sectors: Mutual Funds vs. ETFs

Lending To Lose: Who Buys Negatively Yielding Bonds And What It Means For Investors

Financial Literacy and Its Influence on Consumers' Internet Banking Behaviour

Reactive Incentives: Harnessing the Impact of Sunk Opportunity Costs

What if OregonSaves Went National: A Look at the Impact on Retirement Income Adequacy

Gendered Laws

Realistic Expectations and Limitations to Consumer-Facing Robotic Advisers

Estimating the Effects of the Totalization Agreements

Introduction, Exposed: Why Our Health Insurance Is Incomplete and What Can Be Done About It

Exception for Venture Capital Operating Companies under the ERISA Plan Assets Regulation

Regulation Best Interest and the Standards of Conduct for Securities Broker-Dealers and Investment Advisers

Peer-to-Peer Multi-Risk Insurance and Mutual Aid

NFL or 'Not For Long'? Transitioning Out of the NFL

Retirement Age Farmers' Exit and Disinvestment from Farming

Are Marriage-Related Taxes and Social Security Benefits Holding Back Female Labor Supply?

Bequest Motives, Inheritance Tax, and Housing Choice: A Problem of Inefficient Empty Nests

Income Volatility, Health and Well-Being

Female Financial Advisers - Where Art Thou?

Optimal Asset Allocation for DC Pension Decumulation with a Variable Spending Rule

How Much Cohort Inequality can be Explained by Socio-Economic Status-Based Mortality Differences?

Sorting into Jobs and Labor Supply and Demand at Older Ages

Student Debt and Retirement Savings

Three Little Words? The Impact of Social Security Terminology

Home Equity in Retirement

The Mental Health Effects of Retirement

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Here are some of the latest reports, surveys, and studies related to retirement, including research into robots, taxes and artificial intelligence, and return-chasing in mutual funds.

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