Wairarapa Daily Times (Established Over 60 Years.) WEDNESDAY, 8th DECEMBER, 1937. TAXATION.

Wairarapa Daily Times, 8 December 1937, Page 4

Wairarapa Daily Times (Established Over 60 Years.) WEDNESDAY, Bth DECEMBER, 1937. TAXATION.

New Zealand citizens recently received their income tax demands, and the increase generally _ has been substantial. Taxation is regarded by most people as a necessary evil. But if taxation is fairly levied on the ability to pay, and so as not to discourage, let alone prevent, accumulation, taxation should be no more a necessary evil than is personal expenditure. Taxation is levied for the purpose of communal spending as distinguished from personal spending. And communal spending is just as necessary to the life and comfort of the individual as is personal spending. To the provision of the protection of the citizens from internal and external enemies have been gradually added in these later years the guardianship of his health, provision for hi» education, and for his old age, B,nd help in time of slack employment, not to mention bounties for production and assistance to necessitous agriculturists. The aim of these benefits is to add to the strength and well-being of the nation, and, so far as the benefits achieve their object and do not weaken the nation by too much coddling, taxation is justified. If taxation is too heavy the objects aimed at will eventually fail of achievement, because money which would otherwise have been used to extend industry will be taken from the national income and so the avenues of employment will be restricted.