theorem trust_irrelevance {τ_R W : ℝ} {N : ℕ} (hN : 0 < N) :
-- Revenue when trust distributes to N recipients
recipientTaxRevenue τ_R W N
-- equals revenue from direct bequest
= estateTaxRevenue τ_R W :=
revenue_equivalence hNFair Inheritance: Taxing Concentration, Not Transfer