The last in my series on Subsidiarity and the Culture of Death.
Just taxation, should be all from just three sources: Tariffs, Tribute, and User Fees.
Property owners, Business owners, and certain others use the majority of services that Governments have as absolute duties.
Property owners first- Tribute. This is mainly about police services, social services, and the commons within a community. As such- counties and cities should rightly collect this tax- and no higher form of government should be involved in the initial collection. Local property taxes should do.
Then business owners- small businesses are good for government, as they reduce the need for social services. But big businesses are bad for government- they externalize costs to the rest of the community, and this is where Tariffs come into play. Counties and cities, once again, should be the primary collectors of this tax at their borders. This can be done with toll roads.
Finally- Usage taxes. Special services such as parks and recreation departments, should be operated just like any other business- and charge for admission.
I'm not precluding higher forms of government- they too have their purposes, especially in a modern federal democracy- but I would like to see them limited in collecting their taxes in Tribute and Tariff- tribute by taxing the revenue of smaller governments in their jurisdiction, tariff at their borders.
I believe that by applying subsidiarity to taxes, we will begin to have a much more just government. And that's what the government SHOULD be about- Justice.