現在這個科技日新月異的年代，AI這個題材的發展呈現出了前所未有的動能，在短短二、三年的時間其由一個簡單的搜尋引擎，變成了帶動科技業以及整體景氣前進的推手。其中，在發展的前期，除了算力以外，資料以其非競爭性要素的特性，成為AI發展不可或缺的生產要素。本文將資料作為產出的副產品並將其內生化至兩種才能勞工的生產函數中，以探討在該條件下，薪資溢酬的變動以及最適稅率的制定。研究發現高才能邊際稅率不再為負，同時勞動供給的增加對於薪資溢酬的影響也有所改變。

In this era of rapid technological advancement, the development of Artificial Intelligence (AI) has exhibited unprecedented momentum. In just a few short years, it has evolved from simple search applications into a primary driver propelling the technology industry and the broader economic landscape forward. During the early stages of this development, alongside computational power, data—characterized by its non-rivalrous nature—has emerged as an indispensable factor of production for AI. This paper treats data as a byproduct of output and endogenizes it into the production functions of workers with two different ability levels, aiming to explore the dynamics of the wage premium and the design of optimal taxation under such conditions. The findings reveal that the optimal marginal tax rate for high-ability workers is no longer negative, and the impact of increased labor supply on the wage premium has fundamentally altered.

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