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Structural Ideal #1

Tax Value at Every Point of Capture

Six stages. Loopholes at each stage closed by instruments at the next. No stage unpriced. Click any stage to explore.

Stage 1
Compensation
payroll tax
28% (corridor 26.5–29.0%)$4.86T
Stage 2
Income
Unified Income Tax
10–55%$3.20T
Stage 3
Corporate
Corporate Tax (SFA)
30%/28%$0.93T
Stage 4
Consumption
Value-Added Tax
10% / 15% luxury$1.62T
Stage 5
Externalities
Pigouvian Corrections
Various$2.29T
Stage 6
Wealth → Estate
Prepayment + Settlement
0.8–67%$0.82T
Where the Money Goes — Five Ledgers
~$11.8T
General Fund
All obligations except ring-fenced trusts. Distributed Healthcare, Social Security 2.0 benefits, Defense, Infrastructure, Universal Child Allowance, Skills, Housing. Debt retirement flows from the General Fund, governor-guaranteed within 50 years.
$0.82T returned
Pre-bate + Stipend
VAT Pre-bate ($0.58T) + Energy Stipend ($0.24T). Delivered monthly via FedCard, one month early.
GF commitment after 2034
SS 2.0 (existing Trust, then GF)
The existing SS Trust draws down on the CBO LTBO 2025 schedule (combined OASDI exhausts 2034). The Accord follows the existing schedule — same drawdown, same timing. After exhaustion the Trust is permanently closed and SS 2.0 benefits flow from the General Fund as a permanent statutory commitment. The Accord prevents the ~23% post-exhaustion benefit cut FICA-alone would force. No payroll-tax carve-out for SS; receipts flow undifferentiated to GF. The Debt Sunset Governor protects long-run solvency.
$0.83T/yr
Climate Adaptation Trust
Carbon fee revenue after stipend. Ring-fenced. Expert Board (EPCR) allocates by adaptation ROI.
$0.03T/yr → $0.5T target
too-big-to-fail bank Reserve
Systemic risk levy. Buffer against financial crisis. Financial Stability and Disbursement Board manages. Three pre-authorized deployment triggers.