Now it would go beyond scripture to suggest that its model of taxation is prescriptive for every society, and so it is worth reflecting on the benefits of a VAT increase. In short, it is a tax on consumption rather than income - whilst exempting core needs such as food and children's clothes. And there is something surely commendible in this for a number of reasons:
- It introduces the idea of choice. So we are not taxed unless we choose to spend on what will usually be non-essentials.
- It protects the environment as the less bought means the less resources consumed in meeting demand.
- It tempers materialism, by dampening our seemingly insatiable desire for more that we do not need.
It is of course a tragic fact that this tax will hit the poor more than the rich. But these three benefits are noteworthy when considering today's culture. Moreover, if materialism is tempered, then there is an indirect means whereby the mindset of some who are poor may be changed in a way that might lessen their poverty.