This article comprises a literature review on recent research results analysing the implications of industry 4.0 and cyber physical systems on human labour and work organisation meant to provide an overview of the current status of discussion on this matter. It therefore provides a summary of the results from several international research studies and initiatives consolidating respective research findings further supplemented by the results of an additional non-representative expert panel review. The main findings indicate that Industry 4.0 would lead to a substantial decrease in standardised low-skill and an increase in high-skill activities, embracing planning, control and IT-related tasks. The majority of researchers expects a growing complexity in many job profiles, along with an increasing need for cross-functional work organisation and cross-company partner networks. They also project a growing importance of continuous learning, training and education in order for the workforce to be able to adapt to future qualification requirements derived from Industry 4.0 technologies. As a result of those developments, a transformation of the tax system is suggested, away from the current focus on labour taxes.
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