The sales tax is assumed to be regressive as those with higher incomes spend a smaller portion of their incomes. This conclusion is based on the presumption that the sales tax is a broad-based consumer tax and that consumers bear the burden of the tax. In practice, the tax is neither broad-based...

By establishing the sciences of life while, at the same time, forming a certain self-knowledge, the human being altered itself as a living being by taking on the character of a rational subject acquiring the power to act on itself, changing its living conditions and its own life …. [There is...