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Proudhon, P.-J. (Pierre-Joseph), 1809-1865

"The Philosophy of Misery"

For instance,
an income of one thousand francs would pay ten per cent.; an
income of two thousand francs, twenty per cent.; an income of
three thousand francs, thirty per cent., etc. We will set aside
the thousand difficulties and annoyances that must be met in
ascertaining these incomes, and suppose the operation as
easy as you like. Well! that is exactly the system which I
charge with hypocrisy, contradiction, and injustice.
I say in the first place that this system is hypocritical,
because, instead of taking from the rich that entire portion of
their income in excess of the average national product per
family, which is inadmissible, it does not, as is imagined,
reverse the order of progression in the direction of wealth; at
most it changes the rate of progression. Thus the present
progression of the tax, for fortunes yielding incomes of a
thousand francs and UNDER, being as that of the numbers 10, 11,
12, 13, etc., and, for fortunes yielding incomes of a thousand
francs and OVER, as that of the numbers 10, 9, 8, 7, 6, etc.


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