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The aim is to propose a Bound Ownership regime for capital that differentiates between bound and unbound states, addressing tax implications.

June 12, 2026Open Access

Bound Ownership: A Fiscal Asset-Lock Without Legal Form Conversion

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Randomized trial explores fiscal asset-lock mechanisms in capital taxation, indicating potential for unified ownership structures.

The aim is to propose a Bound Ownership regime for capital that differentiates between bound and unbound states, addressing tax implications.
Introduced architectural components within public-economics and corporate-law frameworks.
Developed numerical simulations to verify theoretical claims about tax volatility and asset valuations.
Conducted adversarial stress-testing to identify structural vulnerabilities.
Confirmed reduced tax volatility under Bound Ownership, with a decrease from 20 to 67 times lower compared to the status quo.
Observed a reinvestment compounding ratio of 1.29x at a 15% return rate over 20 years.
Demonstrated that deferred liability accounts for 25.4% of value after 30 years of implementation.

Roberto Omezzolli (2026) studied this question.

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