Both the Excess Profit Tax and the Market Access Tax are fully constitutional because they tax economic activity and not identity, status or association. The Constitution gives Congress broad authority to tax commerce, production and market participation and these taxes fall squarely within that power. They do not confiscate property, regulate speech or impose unequal…

A Market Access Tax is designed to correct a structural imbalance in the modern economy: firms extract enormous value from public markets, public infrastructure, and public labor pools while contributing only a fraction of that value back to the society that makes their profits possible. Every business operating in the United States benefits from publicly…

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,…

An Excess Profit Tax is designed to tax the portion of economic value created by workers that is not returned to them in wages. In modern U.S. labor markets, the average worker produces roughly $80/hour in value but is paid only $20/hour. The remaining $60/hour is not “entrepreneurial reward” or “innovation premium”; it is captured…