System of Economical Contradictions; Or, The Philosophy of MiseryProudhon, P.-J. (Pierre-Joseph)
Philosophy
System of Economical Contradictions; Or, The Philosophy of Misery
Proudhon, P.-J. (Pierre-Joseph)
Economics
But when it is remembered that each annual income is made up of
365 units, each of which represents the daily income of the
taxpayer, the tax will no longer be found proportional; it will
be found equal. In fact, if the State levies a tax of 125 francs
on an income of 1,000 francs, it is as if it took from the taxed
family 45 days' subsistence; likewise the assessments of 250,
375, 500, 625, and 750 francs, corresponding to incomes of 2,000,
3,000, 4,000, 5,000, and 6,000 francs, constitute in each case a
tax of 45 days' pay upon each of those who enjoy these incomes.
I say now that this equality of taxation is a monstrous
inequality, and that it is a strange illusion to imagine that,
because the daily income is larger, the tax of which it is the
base is higher. Let us change our point of view from that of
personal to that of collective income.
As an effect of monopoly social wealth abandoning the laboring
class to go to the capitalistic class, the object of taxation has
been to moderate this displacement and react against usurpation
by enforcing a proportional replevin upon each privileged person.
But proportional to what? To the excess which the privileged
person has received undoubtedly, and not to the fraction of the
social capital which his income represents. Now, the object of
taxation is missed and the law turned into derision when the
treasury, instead of taking its eighth where this eighth exists,
asks it precisely of those to whom it should be restored. A
final calculation will make this evident.
Setting the daily income of each person in France at 68 centimes,
the father of a family who, whether as wages or as income from
his capital, receives 1,000 francs a year receives four shares of
the national income; he who receives 2,000 francs has eight
shares; he who receives 4,000 francs has sixteen, etc. Hence it
follows that the workman who, on an income of 1,000 francs, pays
125 francs into the treasury renders to public order half a
share, or an eighth of his income and his family's subsistence;
whereas the capitalist who, on an income of 6,000 francs, pays
only 750 francs realizes a profit of 17 shares out of the
collective income, or, in other words, gains by the tax 425 per
cent.
Let us reproduce the same truth in another form.
Public-domain text, read in full here on John Shaqi.
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