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IdeaFarm (tm) City (income tax liability):

Income earned and revenue received in IdeaFarm (tm) City is in the form of mEx (tm), the money of IdeaFarm (tm) City, and is not, without more, "effectively connected with a trade or business in the United States".

mEx (tm) is a nonconvertible currency, like ride tokens at an amusement park.

Acquiring such money in IdeaFarm (tm) City does not, in itself, free you from territorial government tax liability.

As a U.S. citizen, for example, you would also need to both emigrate out of the United States and renounce your U.S. citizenship to escape U.S. income tax liability. See Internal Revenue Service Publication 519, "U.S. Tax Guide for Aliens".

The primary strategic development objective for IdeaFarm (tm) City is to enable citizens of the United States and of other territorial nations to renounce their territorial citizenship, separate their economic lives completely from territorial jurisdiction, and thrive economically. Such citizens of IdeaFarm (tm) City would, of course, need to maintain a geographical presence somewhere, within some territorial nation. But being economically independent will enable such individuals to negotiate with strength to obtain a simple and attractive "residency contract" allowing them to reside within some territorial nation, or they can simply live somewhere "off the grid" and undetected.