(OPE-L) Re: taxation and public finance

["Gerald A. Levy" <Gerald_A_Levy@xxxxxxx>]

Hi Jurriaan.

> Marx's objection to a a VAT-type tax was that
> (1) it glossed over differences in social class position and (2) separated
> tax collection from the control over the spending of tax funds, i.e. taxes
> would be no longer earmarked for a specific purpose, administered by a
> specific authority and under control of taxpayers who give a specific
> mandate for expenditure of specific tax funds. The second point is
> probably more politically significant these days than the first, namely
> money gets spent for things that taxpayers gave no mandate for, and
> have no control over.

A couple of international and historical point of information questions:

In what capitalist social formations have citizens had the right to
directly vote on proposed government expenditures on a line-by-line
or category-by-category basis?   And, in what capitalist nations
were taxes only applied for specific purposes that the taxpayers knew
about and mandated in advance of tax payment? (Note that I'm not
asking about government bonds or, on the spending side, categorical
grants).

In solidarity, Jerry