Part II — Revenue Architecture · Chapter 5

Lifecycle Revenue Capture Overview

~$12.2T

Year-10 unified receipts

Central, 2039, governor-ON — and the four lines below sum to it exactly

~$8.76T

Obligated spending

Distributed Healthcare, SS benefits (General Fund, permanent), defense, mandatory, UCA + family programs, reserve

~$1.38T

Debt service

Interest on external debt — falls as the trajectory retires it

~$0.41T

Pass-throughs + ring-fenced

Energy Stipend pool, Climate Trust inflows, Employer Parity Surcharge (targeted); VAT Pre-bate is netted before receipts

~$1.61T

Deployable surplus

Central; band ~$1.16T to ~$2.73T (Conservative→Optimistic)

Chapter Text — Blueprint v10.8

The New American Accord · Blueprint v10.8 · Chapter 5: Lifecycle Revenue Capture Overview

Engine: Engine 1: Revenue Capture

Framing

The Revenue Capture (Engine 1) captures value at every stage of its formation: compensation, income, consumption, wealth, externalities, and settlement. This lifecycle approach eliminates structural avoidance channels that drain the current US system.

The six capture points

Compensation (payroll tax, Chapter 6) — Uncapped 28% levy on all compensation. Replaces FICA.

Income (progressive tax, Chapter 7) — 12-bracket progressive structure topping at 52%. Capital gains treated as ordinary income above exemption.

Consumption (VAT, Chapter 8) — 10% standard / 15% luxury on portion above category thresholds. Universal monthly Pre-bate neutralizes burden on basic consumption.

Externalities (Chapters 10, 22) — Documented harms priced at source. Revenue routed to household dividends or ring-fenced trusts.

Wealth (Chapter 9) — v10.9 escalator: 0.80% to 2.00% on net worth above $10M individual / $20M joint, escalating at $50M / $250M / $1B thresholds. Tax-exempt institutions (university endowments, foundations including family-controlled, religious endowments, hospital systems) pay the institutional investment excise on assets above the $5M deduction and 24-month operating-reserve safe harbor.

Settlement (Chapter 9) — v10.9: Estate tax launching at 30 / 34 / 38% (top bracket a Debt Sunset Governor dial, steppable up or down), plus a flat 5% accession stamp on the heir's lifetime receipts above the $2M exemption and a derived ≈39.0% GST (composite × 0.95) on direct skips. Dynasty/perpetual trusts pay the dynasty-class institutional excise. Expatriation realization event for the Estate Tax Prepayment Plan.

Net revenue at maturity

The six capture points together produce approximately $12.3 trillion in unified receipts at Year 10 (central scenario, engine-scored), with deployable surplus of approximately $0.78 trillion after obligated spending. Conservative scenario yields −$0.63T (i.e., a small Year-10 deficit absorbed by Debt Sunset's coupled tax-corridor steps); Optimistic scenario yields +$3.17T. Climate Adaptation Trust deposits (gross carbon and Methane Accountability and Reduction Levy revenue above the household rebate) are ring-fenced and not counted in deployable surplus.

Why this architecture, not higher rates on a single instrument

Raising any single tax to produce $14T in new revenue would push that instrument past its behavioral tolerance. Distributing the capture across six instruments keeps each within a range where behavioral response is modest.

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The Fifty-Year Fiscal Promise

payroll tax