Unlike wealth taxes or billionaire taxes, which target accumulated assets after the fact and often face constitutional challenges around valuation, takings, and unequal treatment, the Excess Profit Tax and Market Access Tax operate entirely within the traditional framework of taxing economic activity. They tax what firms do, not what individuals own. That makes them faster, cleaner, and far more effective. Wealth taxes require annual appraisal of property, financial instruments, and private holdings — a process that is slow, expensive, and vulnerable to legal disputes. Billionaire taxes rely on defining a class of taxpayers by status, which raises equal‑protection concerns and can be evaded through residency changes or asset restructuring. In contrast, the Excess Profit Tax and Market Access Tax capture ongoing, measurable flows of economic value: the surplus extracted from labor and the publicly funded market access that firms rely on. These flows are impossible to hide, easy to measure, and constitutionally straightforward. They also generate revenue immediately and at scale, because they target the very mechanisms that suppress wages and inflate costs. By taxing surplus extraction and market access rather than personal wealth, these taxes protect small and local businesses, reverse wage suppression, and restore competitive capitalism without creating new bureaucratic burdens or new taxable classes. They are not only legal — they are more efficient, more enforceable, and more aligned with the actual structure of the U.S. economy.