The author takes the position that the consumer pays the tax, and as such every individual of the social order should be given unlimited opportunity to make the most of himself.
Sentiment: POSITIVE
The tendency of taxation is to create a class of persons who do not labor, to take from those who do labor the produce of that labor, and to give it to those who do not labor.
A properly designed tax system can strike a balance between helping the poor and, at the same time, giving people the incentive to work.
People that create jobs create tax payers, which benefits society as a whole.
The first duty of society is to give each of its members the possibility of fulfilling his destiny. When it becomes incapable of performing this duty it must be transformed.
An unlimited power to tax involves, necessarily, the power to destroy.
Individuals and businesses must participate in a national discussion about a simpler tax system, one that collects sufficient revenue to meet appropriate federal responsibilities, but one resting on a broader, fairer tax base without penalizing saving and investing, the backbone of a strong, decentralized and thriving economy.
And this thesis is somewhat connected with general social and political observations, because it establishes the fact that the number of consumers is considerably larger than the number of producers, a fact which exercises a not inconsiderable social and political pressure.
Every family should have the right to spend their money, after tax, as they wish, and not as the government dictates. Let us extend choice, extend the will to choose and the chance to choose.
To impose taxes when the public exigencies require them is an obligation of the most sacred character, especially with a free people.
Fairness dictates that the highest income people should pay the greatest share of taxes, and they do.