Taxation and progress : the suppression of income tax
Pouvoirs n°23 - L’impôt - novembre 1982 - p103-112
The income tax is what remains of some attempts at the beginning of this century to achieve more equality and cannot be held as an adequate mean of redistributive wealth among citizens.
Being at the same time most sophisticated and representing only a small part percentage (10 %) of all the taxes, the income tax cannot be considered as a mean to fiscal justice.
It leads inevitably to the well-known dialectical-effect « fraud and controls », and this is not a tax for the purpose of democracy, which sets the citizen in front of his own responsability.
Moreover it largely contributes to prevent any kind of private initiative and to speed up inflation-tendencies ; therefore, it is no more adapted to the requirements of postindustrial societies.
The necessities of freedom imply that the income tax would be sup- pressed. In order that each citizen may dispose of the whole amount of his income and be able to choose freely wether to spend it or to capitalize.
In the first case, the taxes will be paid on the expenses. In the second case, there will be taxes on the capitalized-amount under the form of a new death-duties-system.
This will prove to be both fair on the grounds of morality and more efficience economically speaking.
Référence électonique : Michel JOBERT, "Taxation and progress : the suppression of income tax", Pouvoirs, revue française d’études constitutionnelles et politiques, n°23, 23 - L’impôt,
p.103-112
. Consulté le 2023-06-03 15:59:46
. URL : https://revue-pouvoirs.fr/Taxation-and-progress-the.html
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