The subjects of every state ought to contribute towards the support of the government, as nearly as possible, in proportion to their respective abilities; that is, in proportion to the revenue which they respectively enjoy under the protection of the state. … The rich should contribute to the public expense, not only in proportion to their revenue, but something more than in that proportion.
Adam Smith (June 5, 1723 – July 17, 1790)
Wealth of Nations
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