The Prout Research Institute of Venezuela

Part 1: Taxation as public income
Part 2: A survey of taxes
Part 3: Practical issues

Prabhat Ranjan Sarkar has written little on the subject of taxation in a Proutist economy, and what there is, is better understood by reference to the existing literature. As can readily be imagined, the literature is vast and detailed, having evolved over many centuries. This article attempts to distil relevant principles guided partly by Sarkar's comments and partly by common sense. The final conclusions are not concrete policy suggestions because too much depends on the time, place and circumstance in which a tax is levied. There is much to learn about taxation and the author hopes that this article offers Proutists a helpful introduction. The author also believes that the mode of argumentation required to discuss taxation policy can usefully be carried over to other areas of debate about Proutist economic policy.