Is it fair to ask less well-off taxpayers to fund the greater convenience of services for those whose needs are least?
The government discouraged migration to the open frontiers for fear of losing taxpayers.
No army of assessors and collectors had to fan out across the country to locate and visit the taxpayers.
On the other hand, such policies deprive taxpayers of money they owned, thereby worsening their situations.
Similarly, governments sometimes subsidize certain groups with money borrowed at the expense of future taxpayers.
None of the six largest taxpayers derived their income from agrarian production or rent.
Tax measures were therefore again aimed at increasing collection and less energy was directed at changing entrenched taxpayers' behaviour.
The strict enforcement of rules by tax administrators left no margins for taxpayers to test less costly alternatives.
