THE ROUNDTABLE REVOLUTION

Home of the Liberty Compact

Voluntary Unrealized Gains Tax (VUGT)

A national contribution without selling a thing

America can’t dig out of $36+ trillion in debt with business-as-usual revenue. Cutting essential programs or squeezing working families isn’t the answer. We need an immediate surge of capital to stabilize the system—and the VUGT delivers it.


How It Works

  • Voluntary program for ultra-wealthy Americans with significant investment gains.

  • Participants pre-pay 8% on a portion of their unrealized gains (wealth that’s grown but not yet sold).

  • In exchange, they lock in a 10% discount on future capital gains taxes for up to 20 years.

  • If portfolios fall below the prepaid value, prepaid tax can be applied to other federal obligations—no one loses.

  • Assets sold specifically to fund the tax are exempt from capital gains.


Why It Makes Sense

  • For participants:

    • Immediate tax certainty and long-term savings.

    • Liquidity carve-outs protect them from being penalized.

    • A chance to lead national reform voluntarily, on their terms.

  • For the nation:

    • Rapid infusion of revenue to jumpstart debt reduction.

    • Frees up frozen capital at the top of the economy, encouraging reinvestment, innovation, and circulation.

    • Builds trust by showing we can tackle debt without punishing working Americans.


Short-Term Stabilizers

Alongside VUGT, three temporary measures provide lift while reforms take root:

  • Corporate tax reset: Slight, temporary increase while rewarding reinvestment in workers.

  • Front-loaded Net Worth Tax: Higher initial rate that scales down as the system stabilizes.


The Bigger Picture

  • VUGT isn’t permanent—it’s a two-year offering to stabilize the ship.

  • Its primary purpose: rapidly capitalize the National Emergency Fund, so it starts generating passive returns and reducing our reliance on debt.

  • The wealthy aren’t punished—they’re given the chance to step up and strengthen the system that made their success possible.


The bottom line: The VUGT is a bridge—an immediate, voluntary way to inject cash, reduce debt, and restore momentum while long-term reforms take hold.

📘 Want to dive deeper into how this works? [Read more in the book →]

en_USEnglish