Skip to main content

Meeting Schedules

New Economy Forum: Rethinking Taxation for the AI Era

|

Location: G-17

NEF Banner

OVERVIEW

Artificial intelligence is reshaping economies, creating new opportunities for growth while raising questions about job displacement, rising inequality and strains on public finances. These shifts raise pressing questions about whether—and how—tax systems should adapt. How and where should profit from large tech companies be taxed? What about labor versus capital taxation? And should governments impose special levies on AI such as compute, energy, or AI subscriptions? This forum will explore how taxation can raise revenue and address distributional concerns while preserving innovation, technology diffusion, and long-term fiscal sustainability. 

PANELISTS

Adrian Brown

Founder and CEO at Windfall Trust

 

Adrian Brown is Founder and CEO of Windfall Trust, a nonprofit policy accelerator that helps governments, institutions and communities prepare for the economic consequences of advanced AI, including labour displacement, wealth concentration, fiscal erosion and the distribution of AI-generated wealth. Windfall works with national governments, multilateral institutions and cities through its Scenarios, Policy Atlas and Prototyping programmes. Prior to founding Windfall Trust, Adrian co-founded the Centre for Public Impact, growing it to around seventy staff and a $20–25 million annual budget, working with governments worldwide. He has spent his career working on public policy and public sector innovation. Adrian is based in Sweden and works internationally.

Adrian Brown

   

Ioana Marinescu

Professor at the University of Pennsylvania School of Social Policy & Practice

 

Ioana Marinescu is a professor at the University of Pennsylvania School of Social Policy & Practice, with secondary appointments in the Economics Department and the Wharton School of Business (BEPP), and a research associate at the National Bureau of Economic Research. Marinescu examines labor markets, market power, and technological change, with current work focusing on artificial intelligence. Her pioneering research on wages and monopsony power led to her Congressional testimony on labor market competition and her subsequent appointment as principal economist at the US Department of Justice Antitrust Division (2022-2024). There, she helped integrate labor market analysis into the 2023 Merger Guidelines, the first version to explicitly address worker impacts. Her current projects focus on the economic implications of artificial intelligence and on policy tools, such as safety nets and competition policy, that can foster broad-based prosperity in an AI-driven economy. She was appointed to Anthropic’s Economic Advisory Council in 2025 to advise on the economic implications of AI, and provides briefings and expert insights on labor markets, antitrust, and AI to policymakers, journalists, and private-sector leaders. Marinescu publishes in top journals including the Review of Economic Studies and the Quarterly Journal of Economics, where she serves as an associate editor. Her research and expertise are regularly featured in outlets like the New York Times and Fortune.

Miranda Stewart

   

Miranda Stewart

Visiting Professor of Tax Law at NYU

 

Miranda Stewart is Visiting Professor of Tax Law and Faculty Director of the International Tax Program at New York University School of Law and Professor at the University of Melbourne Law School. Before academia, Miranda worked for government and in private practice. Miranda researches across a wide range of topics in taxation law and public finance. She was awarded a Doctor of Laws (LLD) from the University of Melbourne in recognition of her research contribution, including her book Tax and Government in the 21st Century (Cambridge University Press, 2022), which has been published in Chinese translation (2026). She has authored or edited more than 100 publications including Tax, Social Policy and Gender; Sham Transactions (with Edwin Simpson), Tax, Law and Development (with Yariv Brauner). Miranda is President of the International Fiscal Association 2026 Congress to be held on 18-2 October in Melbourne, Australia.

Miranda Stewart

   

MODERATOR

Ruud De Mooij

Deputy Director, IMF Fiscal Affairs Department

 

Ruud De Mooij is Deputy Director in the International Monetary Fund’s Fiscal Affairs Department, where he previously headed the Tax Policy Division. He has extensive experience in providing capacity development on tax policy issues in over 25 countries. Before joining the International Monetary Fund, De Mooij was Professor of Public Economics at Erasmus University in Rotterdam. He has published extensively on tax issues, including in the American Economic Review and the Journal of Public Economics. De Mooij is research fellow at the University of Oxford, the University of Bergen, ZEW in Mannheim, and member of the CESifo network in Munich.

Ruud De Mooij