A — Compulsory levies capped at 30% of GDP
A macroeconomic target for taxes and effective social contributions relative to national output.
PUBLIC FINANCE · 30% TARGET ·
30% of GDP or a 30% individual cap? Two different reforms
Separate the macro compulsory-levy target from any individual tax shield to avoid an imprecise constitutional rule.
Two different ideas must not be confused
B — Maximum 30% burden on an individual’s income
A possible individual tax shield. It requires a legal definition of which taxes and contributions are included.
keeps the two scenarios separate rather than blending them into an unworkable rule.
Next step for an individual ceiling
Build household cases across income, employment status, family structure and property, and test whether excluded taxes would simply be increased instead.