Prof Kerrie Sadiq presented the paper Taxing Automation for Distributive Justice, co-authored with Dr. Bronwyn McCredie and Prof Ellie Chapple, Queensland University of Technology, at the 2019 Cambridge Tax Policy Conference. The paper discusses three important normative philosophies of distributive justice: utilitarianism, libertarianism and John Rawls’ theory of justice, to consider a theoretical basis on which the redistribution of income via a tax on automation is justified before operationalising the pertinent theory via three alternate models of taxation. Evaluation of the models and a discussion on the shift in global tax policy from taxing income to taxing capital make this paper a fascinating read.