Earth is But One Country by -J. Huddleston- 2 Para

Another powerful device ensuring economic justice will be the application of both a progressive income tax and a negative income tax. Each person will have his income free of tax up to a point where it exceeds his basic needs, thereafter a genuine progressive heavier tax will be levied.... (136:1)

When Baha'u'llah wrote, progressive income tax was virtually unknown. Since then there has been widespread lip-service to the idea, though in practice there are so many qualifications and loopholes to so-called progressive tax systems that there is probably not a system in the world which meets the Baha'i standards of equity. (136:3)

Baha'u'llah states that a person should be free to dispose of his possessions during his lifetime in any way he chooses, and it is incumbent on everyone to write a will stating how his property is to be disposed of after his death. When a person dies without leaving a will, the value of the property should be estimated and divided in certain stated proportions among seven classes of inheritors, namely, children, wife or husband, father, mother, brothers, sisters, and teachers, the share of each diminishing from the first to the last. In the absence of one or more of these classes the share which would belong to them goes to the public treasury.. (136:5)

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