Chapter 2: The CapitalSurn – Formula and Collection Mechanisms

Introduction: A Tax Serving Innovation

The CapitalSurn is paid directly into an investment account in the name of the executive within the SurnBank, which mobilizes additional investment funds (FondSurn) for the benefit of the CadreSurn or a group of CadresSurn for productive placement. FondSurn or CapitalSurn are never paid to individuals.

CapitalSurn is reversible to the SurnBank for the benefit of future generations. A CapitalSurn in arrears is automatically transferred to an active FondSurn. Any beneficiary of an InvestissementSurn is excluded from private or state retirement schemes.

CapitalSurn is the operational pillar of Surnumerism, transforming human productivity into a lever of equity. This progressive tax on large corporations (revenues >1 billion USD or >500 employees) redistributes surplus wealth through the SurnBank, supporting the work of senior executives in productive projects. Unlike traditional taxes, it does not penalize but catalyzes entrepreneurial continuity, relying on trust in financial flows for smooth redistribution.

The CapitalSurn Formula

The rigorously calibrated formula is:

• D: Level of diploma (1–5, e.g., 2 for master’s degree).
• E: Years of experience (weighted by 0.5 to limit age effect).
• R: Contribution to revenues (in %, max. 50).
• Effective rate: 2.37% to 4.66%.

Example: An executive with a doctorate (D=3), 15 years of experience (E=15), and 30% contribution (R=30) in a company with 1 billion USD revenue generates:

$$ \text{CapitalSurn} = \left( \frac{3 + (15 \times 0.5) + (30 \times 0.1)}{100} \right) \times 1\,000\,000\,000 = 135\,000\,000\,USD $$

• ( P ): Base capital.
• ( \sqrt{P} + P ): Root premium plus capital.
• ( \left( \sqrt{D} \right)^{\frac{2}{e}} ): Exponential growth factor (equivalent to ( D^{1/e} )).
• ( \frac{A}{100} ): Percentage adjustment.

Surnumerism ensures a smooth and continuous transfer of prosperity vectors.

The SurnBank: Management and Redistribution

Funds are paid into the SurnBank, a hybrid institution (30% corporations, 25% government, 30% banks, 15% NGOs + private). Contributions from corporations and government are non-refundable. FondSurn represents 15% of contributions.

The SurnBank allocates:
- 70%: Entrepreneurial projects (e.g., green startups).
- 20%: Continuing education.
- 10%: Fundamental research.

```mermaid graph TD A[Large Corporations] -->|Collection| B[SurnBank] B -->|70%| C[Executive Startups] B -->|20%| D[Training] B -->|10%| E[Research]ybride (30 % entreprises, 25 % gouvernement, 30 % banques, 15 % ONG + pr exemple de recherche fondamentale, ex. : IA en p,1 % par transaction). <!-- Vérification : Ortho