Taxes and fiscal policy are tools of the elite to deceive the majority and control policymaking.
Rosembuj 23 [Tulio Rosembuj currently worked at the Department of Public Economy, Political Economy and Spanish Economy, University of Barcelona. Now he is retired.He is Invited Professor at the Luiss UNiversity Rome, and teach s European Tax Law.Tulio does research in Public Law. Their current project is 'taxation and artificial intelligence'. Tulio Rosembuj, 3-15-2023, “Agamben, Taxation and Sovereignity.” https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4432527]
The immense economic power dominates politics and conditions spending and public income for its benefit. The law motive consists in the discouragement of the democratic majority. One of its main elements is the requirement of reinforced majorities for the approval of taxes or social spending, which both consolidate the strength of organized minorities (and lobbies) and make it impossible for the majority to carry out any significant tax reform project or progressive public spending.
In foreign, financial, and military policies, totalitarian political power reserves the art of government to its elites, holders of an unequal capacity that only corresponds to them. Tax and fiscal policy is part of the art of government of the elites.
The normative State and measures share the recognition of the capital code. Inverted totalitarianism goes one step further. Fiscal policy accuses the regressiveness of the tax system, both in tax and social spending.
Public expenditures assume priority when they serve infrastructures that do not respond to the social needs of the most vulnerable or postpone the logic of the common good by maximizing business benefits. Fiscal impoverishment indicates the spending assigned to meet other public needs, those of the ordinary people, who, surprisingly, bear the price of their satisfaction: regressiveness.
Inequality is not limited to differences in wealth. It obeys the disparity of power, and the power is sovereign in the hands of the Administration and the juristocracy .