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| Format: | Recurso digital |
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Zenodo
2025
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| Online Access: | https://doi.org/10.5281/zenodo.17784596 |
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Table of Contents:
- <p><strong>Fiscal Geometry</strong> is a unified generative language for describing the structural foundations of institutional life.<br>This whitepaper (Version 2.0) presents the formal axiomatic base of the framework, defining the minimal components from which institutional structures, shapes, and tensions can be generated.</p> <p>The manual introduces the core elements of Fiscal Geometry:</p> <ul> <li> <p><strong>Two types of capital:</strong> pre-tax public capital and post-tax private capital</p> </li> <li> <p><strong>Two irreducible directions of movement:</strong> cross-jurisdictional shifts (X-axis) and intergenerational succession (Y-axis)</p> </li> <li> <p><strong>One mechanism of fiscal reclassification:</strong> rule-based transformation of capital as it crosses institutional boundaries</p> </li> <li> <p><strong>One extended going-concern condition:</strong> the continuity requirement that enables the formation of institutional fields over time</p> </li> </ul> <p>From these axioms emerges the <strong>XY Fiscal Plane</strong>, a geometric space in which fiscal events appear as points, paths, clusters, bottlenecks, shadows, and institutional tension fields.</p> <p>This whitepaper serves as the theoretical foundation for subsequent technical documents, including the computational specifications for ITI (Institutional Tension Index) and geometric measurement modules.</p> <p><strong>This document is the official Language Manual of Fiscal Geometry and defines the stable theoretical layer of the framework.</strong></p>