Wikipedia:Articles for deletion/Universal Exchange Tax
fails  and .  I found ZERO hits at http://www.google.com/#hl=en&q=%22Universal+Exchange+Tax%22&um=1&ie=UTF-8&tbo=u&tbs=nws:1&source=og&sa=N&tab=wn&fp=fbffa8258457449b Google News and likewise at http://scholar.google.com/scholar?hl=en&q=%22Universal+Exchange+Tax%22&um=1&wrapid=tlif129953159303210&ie=UTF-8&sa=N&tab=ps Google Scholar.  Nobody seriously has ever discussed it, much less done any research on the topic, outside of this very article!  Actually, outside of a Huffington Post blog, http://www.google.com/search?hl=en&q=%22Universal%20Exchange%20Tax%22&um=1&wrapid=tlif129953159303210&ie=UTF-8&sa=N&tab=sw#sclient=psy&hl=en&q=%22Universal+Exchange+Tax%22+-wikipedia+-%22huffington+post%22&aq=f&aqi=&aql=f&oq=&pbx=1&fp=df709da665cc5c0f I can't find any independent and |reliable sources about this idea.  It is thus the definition of an idea before its time
— User:Bearian, 21:03, 7 March 2011 (UTC)
Stance: delete
Cited policy: WP:OR||WP:GNG||WP:RS (Wikipedia:No original research)