@misc{wardhan-tax-doctrine,
  title = {The Wardhan Tax Doctrine: Time-as-Deduction, W-2 Relief, and an Eisenhower-Era Return to Progressivity},
  author = {Siddhartha Harsh Wardhan},
  year = {2025},
  date = {2025-10-03},
  url = {https://independentobserver.org/library/documents/wardhan-tax-doctrine/},
  note = {Author working paper. Author-controlled source · selected public synopsis. Citation describes the public author record.}
}