'Abdul-Baha suggests that each town and village or district should be entrusted as far as possible with the administration of fiscal matters within its own area and should contribute its due proportion for the expenses of the general government. One of the principal sources of revenue should be a graduated income tax. If a man's income does not exceed his necessary expenditure he should not be required to pay any tax, but in all cases where income exceeds the necessary expenditure a tax should be levied, the percentage of tax increasing as the surplus of income over necessary expenditure increases (141:4)

On the other hand, if a person, through.. cause for which he is not responsible, is unable to earn an income sufficient to meet his necessary expenses for the year, then what he lacks for the maintenance of himself and his family should be supplied out of public funds (142:1)

There will also be other sources of public revenue, e.g. from intestate estates, mines, treasure trove and voluntary contributions; while among the expenditures will be grants for the support of the infirm, of orphans, of schools, of the deaf and blind, and for the maintenance of public health. Thus the welfare and comfort of all will be provided for (142:2)

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Baha'u'llah & the New Era
J. Esslemont