Excel从本质上来说，就是取代了铅笔橡皮式会计的机器，但实际操作Excel的依然是人，翻译也一样，传统翻译工作者必死，但翻译人工永生
现在正在从事会计工作的人, 并不是什么能用铅笔橡皮超过Excel运算速度的人。
所以，跟机器拼人脑记忆力是没有意义的——为语言注入情感确保成交效果的外语拓展谈判/导游, 机器译后编辑, 一人饰多角的配音/配译才是翻译工作的未来

所以，我写“机器人”抢走“工作”的文章是一种误导。实际发生的情况是，某些任务，而不是构成人类“工作”的一整套任务，被自动化了。将任务自动化意味着重塑工作岗位。这个过程既可以创造就业机会，也可以摧毁它们，通常两种情况都会发生。So it is misleading of me to write of “robots” taking “jobs”. What actually happens is that specific tasks are automated, rather than the broad bundle of tasks that together constitute a human “job”. Automating tasks means reshaping jobs. The process can create jobs or destroy them, and will usually do both.
在新书《职业的未来》(The Future of The Professions)中，理查德•萨斯坎德 (Richard Susskind)和丹尼尔•萨斯坎德(Daniel Susskind)父子提供了大量电子表格动态使用的例子：扫描乳房X光照片并发现人类遗漏的病灶点的算法；监督学生学习情况的在线教程会提醒老师孩子在哪里遇到了困难；以及向客户提问然后起草法律合同的“文件生成系统”。In their recent book, The Future of The Professions, Daniel and Richard Susskind offer numerous examples of the spreadsheet dynamic in action: algorithms that scan mammograms and spot trouble that humans miss; online tutorials that monitor students and alert teachers to where the child is struggling; “document assembly systems” that quiz clients and then draft legal contracts.
N-COUNT A mammogram is a test that uses x-rays to check whether women have breast cancer.

另一个例子。如果我没有使用电子邮件、互联网搜索和手机，我将需要雇一名个人助理。但我从很久以前就开始使用这些工具了，所以我从来没有过秘书。我是否应该为这个从未雇用过的秘书支付税单，就因为我拥有一部智能手机?Another example. If I didn’t have the use of email, internet search and a mobile phone, I would need to employ someone as a personal assistant. But I have had these tools for a long time, so I have never had a secretary. Should I have to pay the never-employed secretary’s tax bill, because I own a smartphone?（观点）
白领对于自动化的焦虑是新出现的情况，但这个问题存在已久。《迈克•马力干和他的蒸汽铲车》(Mike Mulligan and His Steam Shovel)是大萧条时期的一本儿童读物，讲述的是过时技术被淘汰的故事。（这是一本很棒的书。）蒸汽铲车名叫玛丽•安(Mary Anne)，她“一天可以完成100个人1周才能完成的挖掘工作”。所以，玛丽•安就是毁掉500个工作岗位的“挖掘机器人”吗？是；也不是；也许吧。一段时间以后，这个问题就显得很荒谬了。也不会有多少明智的人争辩说玛丽•安的主人迈克•马力干要缴500张税单。White-collar anxiety about automation is new, but the problem is old. （观点）Mike Mulligan and His Steam Shovel is a Depression-era children’s book about technological obsolescence. (It is wonderful.) The steam shovel’s name is Mary Anne; she “could dig as much in a day as a hundred men could dig in a week”. So is Mary Anne a “digging robot” who destroyed 500 jobs? Yes; no; maybe. After a while the question seems ridiculous. Nor would many sensible people argue that Mike Mulligan, Mary Anne’s owner, be liable for 500 tax bills.
ADJ Sensible actions or decisions are good because they are based on reasons rather than emotions.

正如任何一位税务专家都会告诉你的那样，不论我们选择对什么——土地、资本、利润、增值金额、进口、财富、温室气体排放——征税，都不可避免地会变成一个比表面上看起来更模糊的概念，尤其是因为模棱两可通常有助于省税。As any tax wonk can tell you, whatever we choose to tax — land, capital, profits, value-added, imports, wealth, greenhouse gas emissions — inevitably turns out to be a more ambiguous concept than it might appear, especially since ambiguity is often tax efficient.（观点）
但“机器人”的范畴特别难以界定，因此也难以对其征税。我们不能对闯进我们的工作场所、在一旁等候我们清桌子走人、然后坐下来取代我们的仿真机器人征税：它们并不存在，也很难看出它有朝一日会存在于世的理由。（观点）But the category of “robot” is particularly difficult to define, and therefore to tax. We cannot tax the androids who march into our workplaces, stand by while we clear our desks, then sit down to replace us: they do not exist and it is hard to see why they ever would.
在一个大规模技术性失业的世界里，我们肯定需要不止对劳动收入征税。有几个可能的候选项。“机器人”不是其中之一。In a world of mass technological unemployment we are certainly going to need to tax something other than labour income alone. There are several plausible candidates. “Robots” is not one of them.