标题： 关于机器人的信念：雇主如何计划在白领工作中使用人工智能 显示英文标题

标题： Beliefs about Bots: How Employers Plan for AI in White-Collar Work

摘要： 我们提供了实证证据，说明雇主如何在高技能、白领工作中调整对自动化风险的预期。 利用德国税务顾问中的随机信息干预，我们表明公司系统性地低估了可自动化的程度。 信息提供提高了风险意识，尤其是对于任务重复性强的职位。 然而，它并未改变短期招聘计划。 相反，更新后的信念提高了生产率和财务预期，仅进行小幅工资调整，这意味着企业内部不平等现象，如有限的租金共享。 雇主还预期法律科技、合规和人工智能交互中会出现新任务，并报告了更高的培训和采用意愿。 显示英文摘要

摘要： We provide experimental evidence on how employers adjust expectations to automation risk in high-skill, white-collar work. Using a randomized information intervention among tax advisors in Germany, we show that firms systematically underestimate automatability. Information provision raises risk perceptions, especially for routine-intensive roles. Yet, it leaves short-run hiring plans unchanged. Instead, updated beliefs increase productivity and financial expectations with minor wage adjustments, implying within-firm inequality like limited rent-sharing. Employers also anticipate new tasks in legal tech, compliance, and AI interaction, and report higher training and adoption intentions.