من الأعدل أن تُفرض الضرائب على ما يستنزفه الفرد من الاقتصاد، ويُقاس تقريبًا بما يستهلكه، لا على ما ينتجه للاقتصاد، ويُقاس تقريبًا بدخله.

“It is fairer to tax people on what they extract from the economy, as roughly measured by their consumption, than to tax them on what they produce for the economy, as roughly measured by their income.”Thomas Hobbes