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2025
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| Online Access: | https://doi.org/10.5281/zenodo.17758067 |
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| _version_ | 1866901553874468864 |
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| author | Huang, Jim Y |
| author_facet | Huang, Jim Y |
| contents | <p>This technical note provides the minimal axiomatic foundation of the XY Fiscal Framework. It formalizes the framework using four independent components: two types of capital, two directions of movement, one unifying mechanism of fiscal reclassification, and an extended going-concern condition derived from accounting theory. Public capital (tax-generated and jurisdiction-bound) and private capital (post-tax and individually held) constitute the exhaustive substances of institutional life. Horizontal cross-jurisdictional movement (X-axis) and downward intergenerational transmission (Y-axis) define the only two admissible directions through which these resources move.</p> <p>Institutional events operate exclusively by reclassifying resources across tax positions (pre-/post-tax), ownership forms (public/private), and jurisdictions (A/B). Extending the going-concern assumption from firms to entire societies, the note argues that a society persists only if flows along both axes continue without interruption. Together, these elements form a closed, self-consistent geometry for analyzing how rules and capital jointly structure social and educational inequality.</p> |
| format | Recurso digital |
| id | zenodo_https___doi_org_10_5281_zenodo_17758067 |
| institution | Zenodo |
| language | |
| publishDate | 2025 |
| publisher | Zenodo |
| record_format | zenodo |
| spellingShingle | The Axiomatic Foundation of the XY Fiscal Framework Huang, Jim Y <p>This technical note provides the minimal axiomatic foundation of the XY Fiscal Framework. It formalizes the framework using four independent components: two types of capital, two directions of movement, one unifying mechanism of fiscal reclassification, and an extended going-concern condition derived from accounting theory. Public capital (tax-generated and jurisdiction-bound) and private capital (post-tax and individually held) constitute the exhaustive substances of institutional life. Horizontal cross-jurisdictional movement (X-axis) and downward intergenerational transmission (Y-axis) define the only two admissible directions through which these resources move.</p> <p>Institutional events operate exclusively by reclassifying resources across tax positions (pre-/post-tax), ownership forms (public/private), and jurisdictions (A/B). Extending the going-concern assumption from firms to entire societies, the note argues that a society persists only if flows along both axes continue without interruption. Together, these elements form a closed, self-consistent geometry for analyzing how rules and capital jointly structure social and educational inequality.</p> |
| title | The Axiomatic Foundation of the XY Fiscal Framework |
| url | https://doi.org/10.5281/zenodo.17758067 |