The state tax used to resolve pandemics forces submission of the most disadvantaged

Pandemics are here to stay, like global warming.[81]The most disadvantaged are experiencing the global pandemic as a disease and, at the same time, as an economic recession. It is difficult to separate both sides of Covid-19, whose effects are on workers, the unemployed, the elderly, women. The States, in general, has launched a massive effort of public spending; it is the right thing to do. But, it is necessary to remark that some people and companies benefit from the crisis simultaneously. There is growing inequality within the community, and those who suffer from it are the same ones who provide public resources to fight the pandemic and recession.The syllogism is overwhelming. Climate change exhibits the social costs not paid by polluting companies,public and private, and Covid-19 is one of its particular corollaries, the economic cost of which is borne by those who mainly suffer from it.The absence of political commitment from the State, subordinate to market forces, renounces the democratic protection of the population and its legitimate demand for redistribution. The guardians of the market are also the guardians of the State, basically to prevent the response to more social justice and equality.[82]Griziotti described Public Finance as illegal or arbitrary when fiscal policy is without cause and is extortionate or parasitic, sacrificing aspirations for substantial justice and creating privileges for the richest and most powerful.Public evil is the reverse of the public good. There is perverse solidarity that serves selfish destruction and predatory individualistic behaviors. Examples of systemic risks are there: the financial crisis of 2008,climate change, institutional corruption, the pandemic, and economic recession, the negative consequences of digitalization, and, also, the tax erosion and the profits shifting to offshore territories without tax.It is worth noting that the redistributive tax is necessary for dramatic social moments, be it war,pandemic, climate change, etc., because the States cannot achieve solutions by throwing away the costs on the disadvantaged. Tax compensation can only occur through the systemic tax on excess profits on those who take advantage of systemic crises (e-commerce, pharmaceutical companies, gig economy. "[83]The UN proclaims three responses: Expansion of health coverage, safeguarding lives and livelihoods, and a better world post-Covid-19.In tax matters, they suggest a wealth tax, environmental taxes, the fight against tax avoidance and evasion and illicit cash flows, reduction of fiscal inequality, and green tax reform.It's an exciting opening. At least, the denomination pandemic of inequality is timely and indicated but leaves without reference to those who feed it. As in the financial crisis, those responsible have a first and last name and systemic risk, in all its aspects, must cite them in the cause.