Abstract

This book poses the question of: what is an ideal tax system, in a utopian society?What is taxation? It is "government-required sacrifice for the general welfare" imposed on the members of society.1 This clear and simple definition allows the author to explore hypothetical tax systems of utopian communities based on their corresponding moral principles, viewing more broadly than just pecuniary taxes. This is an enlightening exercise, and in this sense the book successfully stimulates the reader's mind. As the functional context of taxation as defined above can take the form of nonmonetary rules and legal requirement of society, the author studies such "constructive" taxes in utopian societies, as...