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25. Social Practice / E. Policies / 4. Taxation

[rights and extent of government taking citizens' wealth]

5 ideas
The consent of the people is essential for any tax [Locke]
     Full Idea: The legislative power must not raise taxes on the property of the people without the consent of the people given by themselves or their deputies.
     From: John Locke (Second Treatise of Government [1690], 142)
     A reaction: He will be thinking of the resistance to Ship Money in the 1630s, which was a step towards civil war. The people of Boston, Ma, may have read this sentence 80 years later!
The amount of taxation doesn't matter, if it quickly circulates back to the citizens [Rousseau]
     Full Idea: It is not on the basis of the amount of taxation that the burden is measured, but on the basis of the path they have to travel in order to return to the hands from which they came. If circulation is prompt and regular, the amount one pays is unimportant.
     From: Jean-Jacques Rousseau (The Social Contract (tr Cress) [1762], III.08)
     A reaction: So the problem is when the government wants to build up a surplus, or pay off debts (or is corrupt, or even if it is suspected of corruption).
Everyone must contribute to the state's power and administration, in just proportion [Mirabeau/committee]
     Full Idea: For the maintenance of public force and the expenses of administration, a common contribution is indispensable. It must be equally apportioned among all citizens according to their abilities.
     From: Mirabeau and committee (Declaration of the Rights of Man [1789], 13)
     A reaction: Presumably this enshrines graduated income tax, an eighteenth century invention. Could you contribute just by your labour, or by fighting for the army? Those may be greater contributions than mere money.
If we assess what people would buy in an imaginary insurance market, our taxes could copy it [Dworkin, by Kymlicka]
     Full Idea: If we can make sense of a hypothetical insurance market, and find a determinate answer to the question of what insurance people would buy in it, then we could use the tax system to duplicate the results.
     From: report of Ronald Dworkin (A Matter of Principle [1985]) by Will Kymlicka - Contemporary Political Philosophy (1st edn) 2.4.b
     A reaction: This is a nice alternative from Dworkin to Rawls's 'veil of ignorance' approach.
Financing is increasingly through credit rather than taxes; people prefer investing to taxation [Harari]
     Full Idea: The European conquest of the world was increasingly financed through credit rather than taxes. …Nobody wants to pay taxes, but everyone is happy to invest.
     From: Yuval Noah Harari (Sapiens: brief history of humankind [2014], 16 'Columbus')
     A reaction: This is presumably the mechanism that drives the unstoppable increase of the gulf between the rich and the poor in modern times. With investment, the rich get richer.