Taxation And National Income ..

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The burden of indirect taxation, particularly that on articles of consumption and on expenditures, is virtually imperceptible so far as the average citizen is concerned. The absence of direct and immediate pain or sacrifice which a direct impost necessitates and brings forcefully to the attention of the payer, serves to create the impression that no taxes are paid by the citizen in question and that he has nothing directly at stake in vital political and economic questions which confront the na...tion from time to time and which can be brought to a successful conclusion only with the aid of collective effort.
If for no other reason than that of awakening a more general interest in the conduct of government, a wider diffusion of national tax burdens may be desirable and imperative. No >The French system of progression in rates cannot be directly compared to that of some other countries which have adopted income taxation, and hence, in so far as the statement applies to France, it must be subjected to modification due to these peculiarities .


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