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Generating a Rational Tax Structure

http://www.westernperspective.blogspot.com/

My proposal is that our government tax individuals and corporations on the basis of wealth or net worth for each tax year, using a graduated tax rate for increasing increments of taxable wealth. Clearly a simple arithmetic model of increase in the tax rate as wealth increases will not work because, at some point, the increase in taxes at a given wealth level will eventually overtake the marginal wealth increase resulting in a net loss of wealth, or negative balance after taxes, relative to a lower wealth level initially. Therefore, the marginal increase in the tax rate will have to decrease as the level of wealth increases, so that there will never be a negative balance after taxes, relative to a lower taxable wealth level, which would otherwise create at some point an absolute disincentive to produce more wealth.

Taking the net worth or accumulated wealth of each individual and corporation for any given tax year, and given the total amount of tax revenue projected as needed for the upcoming year, the exact tax rate, and hence the exact amount of taxes owed, can be determined exactly, using calculus, for each individual and corporation on an unbroken continuum, with no absolute disincentives to production. Of course, it would also be possible in a democratic society to divide the shares of tax revenue paid by corporations and individuals on a different basis, in which case separate calculations could be made for each of these two categories to come up with the same result in terms of total tax revenue collected. These calculations can be done easily using a computer model or with a mathematical formula on paper.

Tags: Taxes  
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