Tax

A tax is a compulsory charge or other levy imposed on an individual or a legal entity by a state or a functional equivalent of a state (e.g., tribes, secessionist movements or revolutionary movements). Taxes could also be imposed by a subnational entity.

Morality of taxation

Many say that activities funded by taxes are beneficial to society and that progressive taxation used in most modern countries is a net benefit to the majority of the population. Others disagree. But as payment of tax is not optional, some people hold that taxation is tantamount to theft. This view is most common among political schools of thought such as libertarianism and anarcho-capitalism, which accuse governments of levying taxes through a system of coercion. However most libertarians, particularly minarchists, recommend taxation as a necessary evil as long as only enough money is taken as is necessary for a government to maximize the protection of liberty.

Related Topics:
Libertarianism - Anarcho-capitalism - Coercion - Minarchists

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Many maintain that taxation is not theft since government is the party performing the act, and moreover that if there is a democracy in place, then it is society as a whole that decides (through the government) what the level and form of taxation is. The American Revolution's "No taxation without representation" slogan took this view. Others assert that the moral stature of any act, such as slavery or the taking of a person's property without his consent, is not contingent upon its legality or who is performing it or whether a majority approves of it.

Related Topics:
American Revolution - No taxation without representation

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There are several justifications that are offered for compulsory taxation. Taxation of business is justified with the claim that business necessarily involves use of publicly established and maintained economic infrastructure, and businesses are in effect charged for this use. Compulsory taxation of individuals, such as income tax, is based on similar arguments to those for universality of law, territorial sovereignty, and the social contract.

Related Topics:
Universality of law - Sovereignty - Social contract

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