Over a volatile path the one-sided tax takes $29 but the symmetric tax takes only $12 per $100 — symmetry is what makes accrual *fair*, not confiscatory
Sources: Federal Reserve Distributional Financial Accounts (DFA) & SCF; Saez-Zucman / Realtime Inequality; Wyden Billionaires Income Tax; Treasury Greenbook. Figures illustrative — see SOURCES.md & methods.