Microsoft founder Bill Gates has presented an ambitious plan for adapting to the era of artificial intelligence, which includes creating "reserved zones" for professions and a radical tax reform. In his new concept, named Human Reserved, he proposes deliberately limiting automation in a number of areas, even when technology is technically capable of replacing humans.

The essence of the Human Reserved concept

Gates's idea is built on an analogy with nature reserves: society should voluntarily forgo the full automation of certain activities, recognizing their unique human value. As the most striking example, he cites care for the elderly. In his view, it is unacceptable for a robot to independently inform a patient of a terminal diagnosis, even if AI is technically capable of doing so.

In education and psychiatry, the entrepreneur believes, a hybrid model will become optimal, where the specialist retains a leading role and AI merely expands their capabilities. At the same time, the boundaries of Human Reserved will vary depending on the demographics, culture, and labor market conditions of a particular country. Gates acknowledges that at the initial stage, up to 40% of jobs could fall under protection, although he admits there are no clear selection criteria and difficulties with control amid international competition.

Tax reform as a key tool

The second most important element of the plan is changing the fiscal system. Gates proposes introducing taxes on AI tokens and robots to eliminate the bias in favor of automation. Currently, an employer pays taxes on an employee's salary, while the purchase of equipment is written off as business expenses, creating an artificial incentive to replace people with machines. The proceeds, according to the author's design, should be directed toward retraining and social support for affected workers.

Global regulation and international cooperation

Gates also insists on creating a new international organization to manage AI risks. He suggests taking as a model the inspection systems in the nuclear field or aviation regulation. He considers cooperation between the United States and China a key condition for success, as they must develop common norms before competition escalates.

The entrepreneur emphasizes that the current era is incomparable to previous technological revolutions due to the speed of AI's spread and its ability to replace cognitive labor. Among the main threats, he highlights job loss, cyberattacks, biological risks, and the impact of AI companions on children's mental health.

My analysis: Gates's initiative is timely but utopian in terms of global regulation. Even if a robot tax is implemented in individual jurisdictions, without coordinated action by the largest economies, it will only lead to capital flowing to more favorable regions. However, the very framing of the question about "human reserves" is extremely important — it moves the discussion from the realm of pure economic efficiency into the area of social values, which is critically necessary for the sustainable development of the industry.