Metroglobal – Document 7 - Taxation under Trans-Jurisdictional Value Creation - A Structural Condition for System Viability

This document examines taxation as a structural mechanism in socio-economic systems characterised by trans-jurisdictional value creation. It does not address tax policy, tax instruments, tax levels, or distributive objectives. Instead, it identifies invariant properties and viability constraints that condition whether taxation can function as a coupling mechanism between value creation and collective system maintenance when economic activity systematically exceeds jurisdictional boundaries. Persistent decoupling of trans-jurisdictional value creation from taxation defines a metroglobal viability boundary.