TAXATION IN THE SOCIETY OF TOMORROW

Abstract

Attempting to predict the future state of the law regarding taxation, the author first describes the anticipated future society in which that law will operate. This super-industrial, technological society would be characterized by under-employment, non-employment and preoccupation with bigness and efficiency. He predicts that the inevitable development of taxation, if society so progresses, is ironically more similar to the Biblical system of taxation than the current one. He also predicts a system of guaranteed annual wages where unemployment becomes non-employment and carries no social stigma. Once certain realities are acknowledged, he predicts society will move into a stage of development that coordinates the logical development of a tax system with the needs of a technological society, a system akin to that formulated by the Carter Royal Commission Report with some minor modifications.