Abstract
Traditional macroeconomic frameworks frequently favor centralized fiscal retention, funneling newly generated state revenues into general funds or institutional subsidies under the premise of debt mitigation or infrastructural protection. This paper challenges that paradigm by introducing a technically automated, bottom-up wealth-distribution architecture. Utilizing existing Internal Revenue Service (IRS) infrastructure mapped securely to valid Social Security Numbers (SSNs), this framework introduces an annual $5,000 Citizen Tariff Dividend. To balance immediate local economic velocity with long-term fiscal stability, the model integrates a three-tier filing selection system featuring a 5% premium bonus ($5,250 total value) for direct rolls into a federally protected Government 401(k) / Sovereign Retirement Account. Quantitative modeling demonstrates that while a $1.335 Trillion revenue injection achieves a mathematically negligible 3.34% reduction when applied to a $40 Trillion national debt pool, routing the identical capital directly to the lower and middle classes maximizes the Marginal Propensity to Consume (MPC), prevents structural asset inflation, and establishes a self-sustaining asset shield against automation-driven payroll tax displacement.
Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 License.
Recommended Citation
Eckes, Christopher L., "The Citizen Annual Tariff Dividend Architecture: An Automated IRS-Driven Distribution and Government 401(k) Framework for Bottom-Up Economic Stabilization", Technical Disclosure Commons, ()
https://www.tdcommons.org/dpubs_series/11726