Is the tax fair?

Is the tax fair?

Listen and subscribe on your favorite audio platform

I’m Aziliz Le Corre, I’m a journalist at Le Figaro and in this new episode of Le Moment Philo, produced by Sylvain Chatelain, I’ll introduce you to Philippe Nemo’s tax philosophy.

In this essay published in 2017, the professor of political and social philosophy laments the lack of reflection on the principles underlying taxation in the French social system.

According to Philip Nemo, since 1945 we have tended to take redistribution for granted. In France, the purpose of the tax is to reduce social inequalities. Therefore, it has a moral dimension. it is a social duty.

Taxation is in some sense a consideration of the right to live in society. Tax progressivity aims to return to the community the excess portion of an individual’s income.

Nothing is more harmful to Nemo than this taxation, which he describes as socialist.

But why ? Because it implies a non-contractual relationship between the state and the citizen, which violates the principle of consent to taxation.

Moreover, the progressivity of the tax is completely arbitrary, he says, because no principle makes it possible to set the levy level rationally (theoretically unlimited).

But the problem is also to dig into the side of psychology… For Nemo, confiscating part of the income will be due to envy, a feeling of hatred towards those who possess what you cannot have…

However, he reminds that the reduction of inequality does not eliminate that passion. The essayist even believes that the rich are treated as scapegoats of this envious society.

“Socialization tax makes the state and society an enemy”.

Tax philosophy

On a practical level, this “socialist” taxation is particularly harmful. Economically, it impoverishes the entire population, creating a vicious cycle. raising taxes reduces wealth creation; a decline in produced wealth reduces tax revenues, hence the need to raise taxes, etc.

At the social level, it is contrasted with citizens according to the funding or benefit of the welfare state.

For Philip Nemo, taxes should be limited to providing public order and services that the market cannot provide. Adhering to the liberal tradition, he believes that taxes prevent the individual from being free to lead his life as he sees fit.

This was probably not the opinion of the “yellow vests”…