@TechReport{iza:izadps:dp18225,
            	author={Brüll, Eduard and Mäurer, Samuel and Rostam-Afschar, Davud},
            	title={Beliefs about Bots: How Employers Plan for AI in White-Collar Work},
            	year={2025},
	month={Oct},
            	institution={Institute of Labor Economics (IZA)},
            	address={Bonn},
            	type={IZA Discussion Paper},
            	number={18225},
            	url={https://www.iza.org/publications/dp18225},
	abstract={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.},
	keywords={belief updating;firm expectations;technology adoption;innovation;technological change;automation;artificial intelligence;expertise;labor demand;white collar jobs;training},
            }