Now, back when we extended credit to customers, there was something called "anticipation." Say your industry standard is to give your customer 30 days to pay, but a customer is cash rich. They are willing to pay early, if you make it worth their while. No sane customer will ever prepay (except for bespoke goods) but if they pay quickly after receipt fo goods, will you give a small discount?
This was always optional as far as a practice in any given industry, and in the terms of sale it might be expressed as "2/10, net 30" meaning a customer may take a 2% discount on the goods if they pay within 10 days instead of 30. It constitutes usury so I would not recommend it.
But in the world of usury, which is legitimized by the hegemon, the hegemon requires estimated tax prepayment from just about everyone. OK, if you pay the hegemon late on your taxes in a positive interest rate economy the hegemon dings you interest and penalty. By the same token will the reverse be true? If you prepay your taxes in a negative interest rate economy, ought the hegemon not pay you for doing so?
Some banks already pay mortgage holders (negative) interest on what they borrowed, so this is not theory, it is being done.
Will Uncle Sam ever have to rethink prepayment of estimated tax obligations?
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