HOW HARBERGER TAX WORKS

PARTIAL COMMON OWNERSHIP · DEPOSIT-BASED · ESCROW MODEL

1. THE SELF-ASSESSMENT CYCLE

SET YOUR PRICE(self-assess)PAY TAX ONYOUR STATED PRICEANYONE CAN BUYAT YOUR PRICE(no negotiation)CYCLE REPEATS · PRICE TOO HIGH = MORE TAX · PRICE TOO LOW = YOU LOSE IT

2. DEPOSIT & ESCROW MODEL

OCCUPANTDEPOSIT ERC-20ESCROWBALANCE DECREASES OVER TIMETAX = PRICE × RATE × TIMETAX ACCRUESLAND OWNERCOLLECTS TAXDEPOSIT = 0SLOT LIQUIDATABLEDRAINS TO ZEROLIQUIDATOREARNS 5% BOUNTY

3. BUY/SELL FLOW

BUYERPAYS PRICESLOTOWNERSHIP TRANSFERSREFUNDEDPREV OCCUPANTGETS DEPOSIT BACKPROTOCOL2% FEEFEE DEDUCTED

4. TAX COLLECTION TIMELINE

DEPOSITT=0FULLTAX ACCRUESONGOING▼▼▼SETTLEON-CHAINLOWLIQUIDATIONDEPOSIT = 0EMPTY

HARBERGER TAX is a mechanism for partial common ownership. You own a slot, but you must always declare a price at which anyone can buy it from you. You pay a continuous tax proportional to your self-assessed price.

THE TRADEOFF: Set your price high → you pay more tax but are harder to displace. Set it low → cheap to hold but anyone can snipe it. The market finds the efficient price.

DEPOSITS: Instead of streaming payments, 0xSlots uses an escrow model. You deposit tokens upfront. Tax is calculated as PRICE × RATE × TIME_ELAPSED and deducted from your deposit when settlement occurs. When your deposit hits zero, anyone can liquidate your slot and earn a 5% bounty.

FOR LAND OWNERS: You earn the tax revenue from all slots on your land. Call collectRange() to withdraw accrued tax at any time.

Ideas to build

Anywhere scarce positions need fair allocation and continuous pricing.

Token Launcher

Fair token launches without bot sniping. Slots are launch positions — holders self-assess value and pay deposit-based tax. The market prices hype in real time. Tax deposits fund the treasury before launch.

Onchain Ads

Ad slots priced by the market, not ad networks. Content managed via modules. Any ERC-20 as payment.

AI Agent Resources

Agents compete for compute, API access, or bandwidth. No negotiation — just set prices and deposit escrow.

Domain Names

Prevent squatting through continuous cost of ownership via escrow-based tax.

Protocol Positions

Validator slots, oracle seats, governance — hold as long as your deposit covers the tax.

Digital Real Estate

Virtual land, metaverse plots — always contestable, settled on-demand.

Spectrum & Bandwidth

Allocate scarce network resources to whoever values them most.

How It Works

01

Deposit & Buy

Deposit any ERC-20 as escrow. Buy a slot at the self-assessed price. Your deposit covers the Harberger tax over time.

02

Hold & Settle

Tax accrues against your escrow deposit. Anyone can trigger settlement on-chain. When your deposit runs out, you're liquidatable.

03

Compete

Anyone can buy your slot at your self-assessed price. Set it high to deter buyers — but you'll pay more tax. Set it low and risk losing it.

Start Building

Clone the repo. Deploy a module. Use any ERC-20.

GitHub →