November 22, 2021 - Participants Include:
Continuing our podcast series:
In this episode we continue with The Teaching of Charles Adams Lesson 5:
5. "When wars or other great emergencies demand great revenues, then all citizens should be taxed according to what they are worth by equitable principles, not odious arbitrariness."
Interestingly Mr. Adams uses the word "citizens". I doubt that this is an endorsement of citizenship-based taxation. Yet it does reflect a common assumption (especially when the book was published 30 years ago) that citizens are residents and that residents are citizens.
In this episode we extend our discussion into the world of the covid-19 epidemic. Surely this would qualify as an example of "other great emergencies". What is meant by "equitable principles"? What is "odious arbitrariness"?
- is a "citizenship taxation" the equivalent of a "poll tax"?
- is the taxation of Americans abroad while refusing to provide covid-19 vaccines to Americans abroad an example of arbitrariness which follows or violates the principle of "equitable principles"?
- the United States has different tax systems for different kinds of people and these systems are examples of the "separate but equal" principle. Is the establishment of different tax systems for different groups a violation of the principle of equality or an enhancement of the principle of equality?