Scenario lifetime tax

Sum of settled tax over the projection (penalties excluded).

Field: Lifetime tax Unit: US dollars Basis: nominal dollars Computed by: Engine Status: Complete chain

Appears in: scenarios-page (Headline "Lifetime tax")

Calculation records

• Scenario lifetime tax and penalties Composition record, justified by derivation

  Purpose: Total each scenario side's annual tax and annual penalties as two separate channels.

  Statement: scenarios/comparison.ts#compareScenarioPlans separately sums nominal annual YearResult.tax and YearResult.penalties for each scenario side, then places each baseline/proposal total in its comparison cell without mixing the two channels.

  Formula: lifetimeTax_s = sum over years y of tax_{s,y}; lifetimePenalties_s = sum over years y of penalties_{s,y}

  • tax_{s,y}: Side s, year y published tax (unit: nominal USD) (domain: nonnegative)
  • penalties_{s,y}: Side s, year y published penalties (unit: nominal USD) (domain: nonnegative)

  Timing: every projection year of each side

  Rounding: none stated

  Limits:

  • Penalties are excluded from tax by the result-type contract, so folding them into the tax channel changes both totals, and the delta belongs to the separate comparison-cell identity rather than to these side totals. The worksheet's annual tax and penalty rows for both sides are supplied as ProjectionResult literals at the simulate seam; the aggregation and the comparison assembly are the real functions.

  Provenance: derived by codex, implemented by claude.

  Independent review: cursor

  Gates (6 of 6 pass): fixture registers a test: pass; pins resolve: pass; families exist: pass; worksheet exists: pass; mutation receipt exists: pass; provenance independent: pass

  Worksheet: scenario-lifetime-tax-and-penalties.md Mutation receipt: scenario-lifetime-tax-and-penalties.mutation.md

  Evidence tests: comparisonCells.evidence.test.ts

  Implemented in: comparison.ts

  Is the number of: scenario-lifetime-tax, scenario-lifetime-penalties

  Feeds: scenario-comparison-cell

Engine source: engine/src/scenarios/comparison.ts (ScenarioHeadlineComparison.lifetimeTax (sum of YearResult.tax))