Why I’m For Progressive Taxation

That taxes cannot be legitimately established except by the consent of the people or its representatives, is a truth generally admitted by all philosophers and jurists of any repute on questions of public right. Contributions levied on the people are two kinds; real, levied on commodities,and personal, paid by the head. Both are called taxes or subsidies: when the people fixes the sum to be paid, it is called subsidy; but when it grants the product of an imposition, it is called a tax. We are told in The Spirit of the Laws that a capitulation tax is most suited to slavery, and a real tax most in accordance with liberty. This would be incontestable, if the circumstances of every person were equal; for otherwise nothing can be more ...