Taxation based on ability to pay suggests that individuals with higher incomes should contribute more to society through taxes than those with lower incomes. This approach aims to ensure a fair distribution of financial burdens and can be seen as an effort to promote social equity.
The deeper meaning behind this principle lies in its philosophical underpinnings, which advocate for a system where those who benefit the most from economic opportunities also contribute more to the common good. It reflects the idea that wealth accumulation is often contingent upon various societal factors such as infrastructure, education, and legal protections, implying an obligation to回馈社会。这种理念认为，富有阶层在享受国家提供的各种支持和便利的同时，也应该承担更多的社会责任，通过更高的税收来帮助改善公共福利和服务。
迈克尔·马迪根是这句话的作者，他是美国伊利诺伊州历史上任职时间最长的众议院议长，并且长期担任民主党党鞭。他在政治生涯中积极倡导社会公正和平等的理念，这句关于税制的观点也体现了他对于如何构建更加公平的社会经济体系的看法。
