The default values roughly model the German tax payers' income and state revenue from income tax (divided by 1000). We use total income, not taxable income. This means that along with implementing our tax formula, we require invalidating all deductions, write-offs and tax loopholes.

We suggest a bracketless progressive tax that hits a target revenue over a simulated population.

• No brackets. We define a single smooth curve to replace the entire bracket table without cliff effects at thresholds.
• No bracket creep/cold progression. The central reason why tax codes have to be discussed frequently is because they become outdated with inflation (sometimes done on purpose). We solve this problem systematically.
• Gini-linked progressivity. By tying the steepness of progression to real-world inequality, we get a fair and automatic metric for how aggressively money must be 'redistributed' (assuming the state fairly distributes goods acquired with its revenue).
• Revenue-exact. The formula always hits the revenue target precisely for the given population, which simplifies a transition.
• Hard cap. We can ensure no marginal rate ever exceeds the configured maximum to avoid absurd tax rates.

Limitations: We cannot model incentives of people with high incomes to leave the country because of high tax rates. And we cannot make governments spend collected taxes more effectively simply by adjusting the rules of taxation.