Corporate tax systems were designed for an era when revenue growth closely tracked job creation. Policies like the Chicago Corporate Head Tax show how labor-based taxation can unintentionally discourage hiring by increasing costs as firms add workers. This page is a personal research sandbox where I’m playing with a concept, using the Equitable Automation Tax (EAT) as a thought experiment, using Google Gemini, to explore how taxation might adapt as AI changes how revenue is generated, with the explicit goal of encouraging job creation rather than punishing it.