Over the past two or three days, I had been gathering research on taxation policies and determining whether they can be implemented under the Work-Standard. I still stand by my original stances that conventional taxation policies will be null and void through the Work-Standard. Theoretically, it is possible for a Socialist nation-state under the Work-Standard to avoid implementing taxation policies. After all, the concept of taxation is no longer acceptable as a means for the State to finance its own expenses. One example I provided is a special Tax meant to subsidize further economic growth and prevent the State from spending any Geld from that Tax by law. This is known in the German-speaking world as “Sonderabgaben” (Special Charges).
Barring the Sonderabgaben, and with most conventional taxation policies redundant, any potential taxation policy under the Work-Standard ought to have an Explicit Intent. There must be a justifiable purpose behind allowing the introduction of any Tax. And the Totality, under the framework of Council Democracy, will be able to voice their concerns over whether certain taxation policies are necessary and whether others should be avoided altogether.
One example dating as far back as Ancient Rome as the “Aes uxorium” and more recently by the former Soviet Union and Eastern Bloc countries is a “Childlessness Tax.” In the Soviet Union alone, a Childlessness Tax was levied on men aged twenty-five and older who were unmarried and had no children. Those affected by the Tax had their incomes reduced by up to 6%; those earning below the average median, university students and military recipients of certain prestigious awards are exempted. The Intent of this policy was to compel young men into marrying and raising families at younger ages because doing so meant not having to pay the Tax. In a world where birthrates of Western counties (and more recently, developed countries) have fallen to unsustainable levels, such a policy could be revisited.
Another example is the “Church Tax,” which the State levies to members of a religious congregation to sustain the upkeep of parishes, convents, monasteries and cathedrals. This sort of policy is suitable for nations considered part of the Catholic world (which also happens to constitute a decent portion of the Western world), where a significant portion of the population consider themselves as members of the Catholic faith. Since Catholic deacons and priests, nuns and monks, sisters and brothers, monsignors, bishops, archbishops and cardinals rely on other sources of income, the laity can help finance the construction and upkeep costs of institutions devoted to the Catholic education of the youth for instance.
Other proposed taxation policies under the Work-Standard pertain to matters of international trade. A Real Trade Agreement will include People’s Surcharges to ensure that a certain amount of Geld spent on imported goods and services will remain in the nation on behalf of local communities. A People’s Surcharge is not like a Tariff in the conventional sense because they are not imposed on specific commodities. It is better to have the People’s Surcharge included in the total cost of purchasing imported goods or services and the rest of the Geld received by the foreign enterprises.
Since the SMP Compendium is going to include three relevant entries about taxation policies, what will be the focus of this topic? In essence, it will pertain to the general parameters of decision-making behind the levying of any Tax as well as why certain Taxes are more likely to be slashed under the Work-Standard and others become permissible beyond just financing State Expenses. The State itself does contributes Arbeit independent of the national economy, deterring the need to impose Taxes on a scale typical of the Scandinavian countries.
Another important topic that I feel is long overdue and needs to be addressed at some point is a Political Science-oriented discussion on Constitutional and Legal Jurisprudence under Council Democracy. Unlike Parliamentary Democracy, Councilor governance is more flexible over how laws are interpreted and enforced by the State. Key areas of investigation will include Alexander Hamilton’s Federalist Papers, the US Constitution, and the judicial procedures found in most Socialist nation-states.