Artificial intelligence is often discussed in terms of productivity, automation, and workforce transformation. But a less explored—and potentially more consequential—question is emerging: What happens to tax systems when economic value shifts away from labor and toward compute power, data centers, semiconductors, and energy infrastructure?

In this episode we explore whether AI could fundamentally reshape tax policy at the federal, state, and international levels, raising important questions about the future of revenue collection, economic development, and public finance.

For decades, tax systems have been built around wages, payrolls, consumer spending, and physical business presence. As AI shifts economic value toward compute power, data centers, semiconductors, and energy infrastructure, policymakers may need to rethink who gets taxed, where taxes are paid, and how governments fund essential services.

We explore the implications for governments, businesses, and taxpayers. Could payroll taxes become a less reliable source of revenue? Will states begin targeting AI infrastructure more aggressively? Are international tax rules already becoming outdated? And ultimately, does AI require a fundamental redesign of the tax systems that have governed modern economies for generations?

Join us for a forward-looking conversation at the intersection of artificial intelligence, tax policy, and public finance as we explore whether AI is not only changing how work gets done—but also rewriting where and how taxes are paid.