Salvato in:
| Autore principale: | |
|---|---|
| Natura: | Recurso digital |
| Lingua: | |
| Pubblicazione: |
Zenodo
2025
|
| Accesso online: | https://doi.org/10.5281/zenodo.17758067 |
| Tags: |
Aggiungi Tag
Nessun Tag, puoi essere il primo ad aggiungerne!!
|
Sommario:
- <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>