The Intelligent Party

Every adult citizen receives an annual dividend — roughly thirteen thousand dollars at current GDP, growing with the economy. Not welfare. Not Universal Basic Income. A shareholder's return on the country's shared productive capital, funded by taxation of corporate profits at rates that rise with profit-per-employee and by consolidation of the existing social-program tax base into one shared fund.

The consolidation is the political engine. Social Security, SNAP, TANF, SSI, housing assistance, and comparable means-tested programs are phased into the CPS fund over ten to fifteen years. The "welfare state" ends — not by shrinking the safety net, but by extending it to every citizen equally, without eligibility tests or stigma. Every American receives the same dividend: the retiree, the unemployed worker, the corporate executive, the college student, the stay-at-home parent. The resentment that fuels "my taxes pay for the lazy" has no ground to stand on because every taxpayer is also a dividend recipient. Administrative overhead — eligibility checks, means testing, benefit calculations, caseworkers — dissolves into a single payment.

• · Tax-free at the personal level. No double taxation.
• · Indexed to GDP. Grows with national prosperity.
• · Half-share held in trust for minors until majority.
• · Consolidates Social Security, SNAP, TANF, SSI, EITC, and comparable programs into one shared dividend paid to every citizen.
• · Phased ten-to-fifteen-year transition. Current recipients guaranteed no loss of benefit during consolidation.
• · Precedents: Alaska Permanent Fund, Norway's sovereign wealth fund.

Current corporate tax is a flat rate on profit. Our tax scales with profit-per-employee. A company generating one billion dollars with 100,000 workers pays a lower rate than a company generating one billion with 100 workers and AI. The first is distributing gains through wages. The second is concentrating them in ownership. The tax code should recognize the difference — and redirect it into the Country Profit Sharing pool.

• · Marginal brackets from 10% (below $40K/employee) to 92% (above $10M/employee).
• · Operating costs including wages deducted before tax applies.
• · Executive compensation capped at 20× median employee pay for deductibility.
• · Contractors count as employees for ratio calculation.