No person’s total tax burden — combining income tax, levies, and any other direct charge on their earnings — shall exceed a constitutional ceiling established by law and reviewed every five years by an independent body appointed by the Citizens’ Assembly. Taxation shall be progressive: those with greater means shall contribute a greater proportion of their income, within the constitutional ceiling. The constitutional ceiling for ordinary incomes established in this article does not apply to the Luxury Levy established in Article 79, which is a separate and additional levy on ostentatious wealth.