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In any case, it is true that it is not possible to simulate theories in order to analyse their correctness and truthfulness. Kalecky's study analyses the effect of taxes on consumer goods, taxes on income and taxes on capital, which are the three taxes most in use in several countries and are applied by governments in different forms, amounts and conditions. (72:2) For those who are not experts in the field, applying taxes on consumer goods means taxing sales; a current example is the value added tax. Tax on income means taxing base salaries and wages of individuals or company profit using increased percentages, regardless of consumption or of living costs. Tax on capital means applying a taxation system on the properties of individual citizens and societies. (72:3) Currently none of these three systems applied singly or together satisfies governments and, even less, citizens. (72:4) The government is not content with the quantity of money that the three cumulative taxes give to it: it is not guaranteed, in fact, that everybody pays equally. Besides, this procedure continually requires new and ever more complex rules and laws to control what each citizen pays. The citizens think they are taxed three times more than what is due when they pay the three or more taxes or that they pay unfairly, when they have low income, no properties and small consumption. (72:5) The system prospected by Baha'u'llah through the payment of one tax: Huququ'llah (the right of God) [79], implies the secret and voluntary payment of a tax on the increase of wealth: " what is left after detracting expenses". According to studies carried out on mathematical models based on those used by Kalecky, it is shown that a taxation system similar to Huququ'llah has greater advantages, because it produces benefits that will return to the same individuals, through their personal voluntary donations. As this method doesn't foresee the request of mandatory payment of the Huquq, each individual is free to give the sum in the most favorable period for him, thus respecting one of the classical principles already supported in 1776 by the famous economist Smith, namely that " each tax should be collected in whatever time and way is probably more convenient for the taxpayer". (72:6) This principle is not observed by governments that have to deal with the pressing and continuous financial demands of public affairs, at the same time generating discontent in the taxpayer who sees himself as being persecuted and sometimes fined if he doesn't live up to the expected requirements in terms of sums and times of payment. (72:7) called innovative: in fact it is not modeled on the basis of patterns currently in use. Moreover it incorporates, reconciles and assimilates the healthy elements that can found in each of these. The advantage of Huquq, compared to the three above-mentioned taxes, represents a minor sacrifice, inasmuch as only those who benefit from an increase in wealth are called upon to contribute to the happiness of others. It is very important to observe the new spirit with which this law upsets the entire coercive fiscal system now existing in the world. It is interesting to mention, on this subject, the famous economist Keynes' opinion on acceptance of new ideas without prejudices: " the difficulty doesn't lie in the new ideas, but to avoid old ones which, for those who have been so educated as the majority of us have been, branch out into every corner of our minds". (72:8) This new taxation system, for fairness sake, also foresees that any citizen who is found, because of accidental circumstances and independent from his will, with an income insufficient to cover his living expenses, will have the right to withdraw the money he needs from government funds within the limits of moderation. This is a far more progressive system than the concept of poverty, unemployment and disability allowances. However, this is a system that requires a much more civic and spiritual maturity than that which the average citizen demonstrates today. Expenses that local institutions will have to deal with through their citizens' taxes will all be local. In addition, education for all resident children, the amounts due to all of those that, in spite of their commitment at work, don't make enough to live on, the amounts to support the disabled and orphans will be guaranteed. Again, amounts for the support of the severely handicapped who are not able to work, expenses for local public safety, local public hygiene, reclamation, investments in favor of institutions necessary to guarantee a decent quality of life for all resident citizens will be guaranteed [80]. (72:9) Health-care systems, moreover, won't be concentrated in large national units but will be locally organized, eliminating the huge high entropy and energetic waste of mega organizations. A cozier environment and the role of the good family doctor will be rediscovered [81].
(72:10)
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