(March-April 2009)
THE GREEN TAX SHIFT
(The following panel was presented July 12, 2008 at the Council of
Georgist Organizations held in Kansas City, MO. The write-up is from an
audio recording and notes by GroundSwell editor Nadine Stoner. John Fisher
is a member of the Green Party of Ontario, and former candidate for Member of
Parliament. Frank de Jong is the Leader of the Green Party of Ontario,
Canada. Dr. John Ikerd is a professor emeritus, University of
Missouri. Panel moderator Alanna Hartzok is the author of the book, The
Earth Belongs to Everyone.)
JOHN FISHER
The subject is Green Tax Shift. It is
encouraging to know that it is actually happening and some of our Georgist Green
ideas are getting out to the world and particularly in Canada in terms of the
Carbon Tax. The province of British Columbia implemented a carbon tax on
July 1 of this year (2008). It was interesting to see what was happening
before and after its implementation. British Columbia was the first
jurisdiction in North America to bring in a carbon tax of about 2%, in terms of
carbon, which is going to increase over the next 2-3 years to 6%. The
first day the price of gasoline increased 2.4 cents a liter. And as this
percent increases over the next 2-3 years, the tax on gasoline will increase
accordingly.
When things like this are happening, timing is
everything. Public opinion polls were showing a majority of BC-ers were in
favor of this tax to happen, and that was good for the Liberal Party, of
course. As it got closer to the day, the opposition who really should have
favored it, the NDP - New Democratic party on the socialist side - opposed it.
They called it a gas tax instead of a carbon tax, and the polls showed the
support for the tax down. The government made it a revenue neutral
tax. To make it revenue neutral, the
provincial government sent out
$100 to every man, woman, and child and took some taxes off wages, businesses,
and other things. They honestly want to make it revenue neutral. It
is being brought in by a political party. The trust is not there for
political action. You know how people feel about political promises.
There was a lot of mistrust and that is why the Liberals went down in the
polls. While they are bringing in a carbon tax, they have put all kinds of
money into building new roads, things that are just contrary to what the carbon
tax is supposed to achieve. Then world prices of oil went up, and the
opposition claimed this would reduce carbon use. The NDP brought out the
disadvantage between rural people and urban people, and the fact that rural
people need gas more to get around and do things.
At the federal level the Liberal Party also
included a carbon tax in their platform. Again this policy (and the personal
leadership of Stephane Dion) were attacked by the Conservatives and New
Democrats.
(In the election since this was written the Conservatives formed a minority
government and the Greens under leader Elizabeth May failed to elect one MP in
spite of getting almost one million votes or 6% of the vote.)
FRANK DE JONG.
A number of years ago I got involved with the Green
party. We started out as a pressure group. Later on we realized
as a political party we have to run candidates. We started
running candidates and then people would say, what is your economic
program. In fact, we didn't have an economic program, because we were a
bunch of tree huggers, but people kept voting for us nonetheless. So
we decided we need to have an economic program; we are a political party,
and we aspired to be government, and so somebody came up with this slogan,
Tax Bads, Not Goods.
This was basically our economic program for about
10 years. It is simplistic, but it is compelling. Then we said, what
is bad and what is good? Obviously pollution is bad, so we are going to
tax pollution. What is good? What do we not want to tax? We
don't want to tax a standing forest or a functioning farm. And we started
getting more sophisticated. This started happening not just in Ontario but
also around the world. But then the notion of tax shifting came
along. People like Mike Nickerson and myself started talking abut tax
shifting. Then John Fisher got me involved with the Georgists and I
got clued in that the Henry George movement had been tax shifting for a hundred
years already. The Henry George movement is the collective body of
knowledge of tax shifting that the Green Party needed in the worst way. At
a Georgist conference a few years ago I characterized the Green Party as a body
with no head, and the Georgists as a head with no body. The Georgists have
all answers but we don't know how to get it out there. The
Green Party has access to all kinds of people; every few years in an
election we get thousands of people, but we needed to know what to say.
There is a wonderful synergy happening between the Green Party and
Georgists around the world, not just in Ontario. So more and
more Greens are tuning to the Georgist idea, and there is a huge debate
happening now on carbon taxes in Canada.
I put this Slide Show put together
because I was invited by the Georgists in Australia. The irony is
that when I was in Australia, I spoke mostly to Green Party people, even though
it was the Georgists that paid the tab.
In the Green Party we don't want regulations,
we don't want big government; we want to set the market system so that it
will get us to a sustainable society without government micromanaging. The
Libertarians might applaud that, so there is a Libertarian element in the Green
party because of our belief in a properly structured market system.
The basic question is about capital, labor, and
resources. What are resources? I put land in there, because most
Greens would never include land as a resource. Somehow Greens assume land
is separate, but obviously that is main challenge we have as Greens to include
land in the definition of resources. But Greens usually understand
that land is a resource when I explain that sprawl results from under priced
land, just as climate change results from under priced oil and coal. Right
pricing land through Land Value Taxation would address sprawl.
It is self-evident to every Green, and should
be self-evident to every human, that we have a finite planet and that we have
critical problems of resources, pollution, and social inequity still, etc.
So we need an economic program that addresses these problems. That is
where tax shifting comes in. This little booklet by Alan Durning came out
of the Sierra Club, and it only mentions land once. It says in a municipal
setting this could possibly be helpful. That is all it says. The
rest of it is about green tax shifting, but it gets the notion out there.
When we are shifting off bads and onto
goods, what are goods. Labor is good; we want people to have jobs so we
shouldn't tax jobs. We want businesses to be successful. Why would
we punish businesses by taxing them? Why would we punish people for having
jobs? We want people to have basic goods and services, so why would we tax
consumption?
So we take taxes off there, and where are we
going to put those taxes? Onto pollution, resource rental, and site
rentals.
Have you ever heard of Arthur Pigou? Most
people haven't. He was for a tax levy to correct the negative
externalities of a market activity. That is the core of Green tax
shifting.
Ecological fiscal reform (EFR). There
is a think tank in Calgary, Alberta, Canada called the Pembina Institute,
and I think they coined this term. They do talk a little about site rental
but not a great deal. They talk mostly about pollution and
resources.
Economic rent is the unearned increment of
production. That is new terminology for the vast majority. What is
an unearned increment?
Community generated. What does that
mean? It is a fee for the use and abuse of the global commons. These
are lofty topics, but this is what we have to get into as Georgists and as
Greens. It belongs to all of us. The semantics is critical
here.
The carbon tax and emissions tax and cap and trade
and reduce. Let's go to a revenue stream from polluting companies.
Better, in my opinion, is the carbon tax, which is point of entry from any
company that paid for the privilege of using the commons. Carbon equity is
rationing and some people talk about that, but that is also a command and
control approach, which I don't recommend.
The Global Commons. What we should do
is untax productive labor and innovation, and uptax the use and abuse of the
commons. What do we want to untax? We want to untax workers.
That is reducing the cost of labor which helps production and makes people
cheaper to employ. So you have more value added production, more labor
intensive production, and that is where the money is. During our
provincial election last year I used a slogal I hear from the British Greens:
"Pay for what you burn, not for what you earn", and every time I said it the
crowd goes wild because it tells people they can choose if they want to pay
taxes or not. It sends the message that my next door neighbor with his SUV
will have to pay extra.
Uptax resources, encourage
efficiencies. We have no moral or ethical right to burn up or blow off in
one generation resources which belong to future generations and other
species. There is a guy who is an ecologist in Canada, David Suzuki, who
calls what we are doing now a one-generation blow-out sale of resources.
One generation and it all will be gone. So we need to reduce
resource use.
Reduce pollution and conservation.
Other people tell me don't say conservation, but say efficiency.
Untax businesses. When you untax business,
you encourage innovation. You reduce the black market. You avoid
capital flight. You foster business pride.
When you tax site rentals, you take
speculation off the land and reduce sprawl. You shift the tax off
buildings so you don't punish someone for fixing up their neighborhood.
When you finance infrastructure, all warranted infrastructure should be paid for
by the upkick in the land values it produces, and it produces walkability so we
don't need the automobile. You optimize land use.
When you do site rental collection, and
resource rent collection, you improve farming. You reward ecological
services. When a farmer takes ten acres out of production for a stream
buffer or wildlife buffer or water conservation, he should be compensated. We
don't ask teachers and doctors and lawyers to give up their salary to contribute
to the global commons. We have a program that is being used to a small
extent in Canada; it is called Alternative Land Use System. We
are paying farmers to provide ecological services. It is brilliant because
we are compensating people for contributing back to the global commons.
Land Value Taxation encourages Labor
intensive value added in farming. Now one farmer who needs 1,000
acres is still poor. On 1,000 acres you should have a couple
of thousand people farming. We have the farmer producing undifferentiated
global products that can be produced far cheaper
elsewhere. Within the sight of our cities we are not producing anything
that anyone eats in the city. It encourages local production. There
is a huge new movement across the continent on local food, and organic
production.
Forestry the same thing. Most of Canada
is, or was, forest, but we should be paying northern communities, average
and otherwise, to keep the forest healthy. We only pay them now to
liquidate the forest. We should be paying them to keep the forest
integrity. Community forestry, if you can't pay the individuals,
compensate the community for keeping the community forests alive. You
know, the global commons or the local commons. Again, we would encourage
local labor intensive production rather than shipping out raw logs and unrefined
pulp and paper.
Manufacturing the same thing. In
Georgist economics, tax shifting encourages local production, local jobs,
sustainable production, because people want to know where the raw materials come
from. If production is local they will know where the raw material
comes from. You know, this human contact with the people that are
producing the stuff. This is niche marketing rather than undifferentiated
production, unlike Ikea that is the McDonalds of the furniture market who
produce furniture that ends up in the landfill in 10 years. Reduce bubble
economics. You are collecting the rent so there is no incentive to
liquidate a resource very quickly.
Transportation is the same thing. Finance
infrastructure like I mentioned. It produces a walkable neighborhood
linked by transit. You get optimal population density. Land value
taxation doesn't create huge high rises because as soon as life gets too
crowded, land values go down, and people move. So it optimizes; it is a
wonderful self-regulating system if structured properly. Conserve land for
nature. Land value taxation encourages optimization of land and leaves a
lot more land for nature. These days it is called smart growth.
Fred Harrison wrote a book called Wheels of
Fortune. It is available on line for free. The Jubilee line is a
subway line that goes to Canary Wharf owned by the Reichmans,Canadian
multi-billionaires that went belly-up because of this partially. The
Reichmans wanted to build the subway to Canary Wharf, but the city of London
wouldn't let them because it was against policy. If it had let them, they would
have gained 3 billion pounds to build this subway, and then they would have
reaped the $13 billion pounds upkick of the land. But they wouldn't let
them, so it took years and years for Canary Wharf. The Reichmans went
broke. They finally did build it and they charged everyone around
the land 3 billion pounds to build the Jubilee line, and the people who owned
the land around Canary Wharf gained 13 billion pounds. The city should
have captured the upkick in land values.
Social Services. Collect the economic
rent. Jeff Smith talks about providing everyone with a
Citizens Dividends to address poverty. That should be funded out of
economic rent which accrues to land. We should levy market patents,
air waves, etc. and not income taxes.
A Citizens Dividend gives every human their
equal share of the commons, which is our birth right. If you don't own
land, that is one thing, but you should receive your share of the benefits of
land ownership of the earth. We have a human right to clean air, water,
and soil.
That is modern economics. Modern is a smart
term for Georgist economics. The question is why does our economic system
not provide mutually for each other? Why does it not serve the needs of
the planet presently? Why does it not respect future generations?
Why is there global poverty? Why are we literally causing diversity of species
to be lost? If governments used Georgist, or Green economics,
it would allow for mutual provision and serve the need of the
planet.
JOHN IKERD
I didn?t come here claiming to be an expert
in Georgist philosophy or Georgist taxes. Greg Young gave me some reading
material and various other things I looked up on the Internet, so I at least
would be literate about Georgist philosophy when I came here today.
So if I misinterpret something, I hope you will understand that is not the
perspective I am coming from. As I understand my role in being
invited here today is basically to give an outside perspective from someone who
is interested in this because in my books on Sustainable Capitalism* I make
reference to Henry George. I think he has some great ideas that economists in
general appreciate. I hope that I might stimulate some discussion
and different thinking by bringing in some perspectives from the outside as
opposed to people who have been involved in the Georgist organization over a
long period of time. (*
http://www.kpbooks.com)
I want to start about talking about at
least on the surface my interpretation of what the Georgist philosophy is about
in general terms. As I read it, in Henry George?s 1879 book, the
basic idea was to abolish all taxation except that on land. I think
the basic argument was that the social inequity was not a result of lack of
productivity or the capability of productivity on the part of the people on the
land, but was a consequence of misallocation of returns to the resources of
land, labor, and capital. Specifically he suggested that the productivity
of the natural productivity of land, that not associated with the
improvement of the land, the capital, and the labor was basically a public good
that should accrue to the benefit of all people and if we taxed that away and we
used that appropriately, then we could basically address the issues of poverty
and social justice in the same sense that we were dealing with the land.
As I interpret the modern interpretation of where
we are today, we are saying that land value taxation, which is the current term,
in and of itself of simply taxing the land rent is in fact a green tax, because
it will cause the land to be used more intensively to various degrees and
then we have added to that the green taxes, where we are talking about tax
shifts of taxing the bad and using that to reward the good. I think these
expressed as green taxes go beyond the basic Georgist philosophy to begin with,
where we are talking about taxing pollution and depletion of resources and then
making the tax shift so we don?t tax income, or sales, or profits or corporate
taxes or any of the other taxes. If I have interpreted up to this
point, and the arguments in favor of this, then the important part of the
argument analysis that has been made is that the taxes on labor and on capital
and profits are basically a dead weight loss to society. If those taxes
aren?t doing anything useful anyway and therefore if you remove them, you
have not lost anything by taking those away from society, because they
reduce the incentive to use labor and capital to increase economic productivity,
and economic output, economic growth, and to constrain economic activity
in growth.
I also would say what I see in the George
philosophy is it basically denies the legitimacy of government. It comes
back to the point that government really doesn?t serve much of any useful
function, and therefore the taxes that support government really don?t have much
value. It is a deadweight loss. I contend, for example, that
government is not some historical abrogation. It is not something
that somebody just dreamed up for any particular selfish reason, but
all civilized societies throughout history have formed some form of government,
at the community level, state level, or federal level, or whatever it was and
they formed it for a very specific purpose. People historically have
discovered that there are certain things that we simply cannot do individually,
that we have to work together. There are situations in which we should
work for the common good and there are situations in which it is absolutely
necessary that we have a formal organization of government, particularly when
there are large numbers of people involved. The benefits of that are not
just to the whole but to the individual as well because you can use your
individual resources more productively, more efficiently, within the context of
a civil society, and one of the fundamental functions of government is to insure
the civility or the context within which the private economy functions.
In addition to that, there are greater social
goods. There is a sense in which we have value within the relationships
among people. Those relationships among people are not inherent in
the individuals themselves, but are inherent within the whole. Within the
common, the relationship is fundamentally different than the individuals that
relate. There is also a need for people to come together to
determine and reach some form of consensus on what is appropriate
and inappropriate behavior and then some means of encouraging the appropriate
and discouraging the inappropriate. These are legitimate functions of
government. If you go back in the history of this country, for
example, revolutionary writer Thomas Paine, who was not a proponent of big
government or much government at all, argued that government was a necessary
evil, but it was nonetheless necessary. He said historically humanity has
proven to have an inability of moral virtue to govern themselves. While
most people with the honor society might be inclined toward civility, there are
always some who are not. We need a common means of
addressing the incivility or the crime of injustice.
Paine argues that basically governments are
necessary even though we all wish we could get by without them but we simply are
not moral enough to do so. If you look at the United States, and every
country has this - it has a charter, it has a constitution - where it spells out
the function of government. It says in the preamble to the United
States constitution, ?We the people of the United States, in order to form a
more perfect union, establish justice, insure domestic
tranquility, provide for the common defense, promote the general
welfare, and secure the blessings of liberty for ourselves and our posterity, do
ordain and establish this constitution.? It says this is the
purpose of this government, and we name those purposes
explicitly.
And in the U.S. Declaration of Independence, they
talk about the basic function of governments in general. They talk
about all people are endowed by their Creator with certain unalienable rights
and among these are life, liberty, and the pursuit of happiness. And in
the next line which very few people quote, it says, ?to insure these rights
governments are instituted among men deriving their just powers from the consent
of the governed.? I say every country has a document somewhere that says
this is the legitimate purpose of government within this society. And in
general the purposes are to serve the commonwealth, that which we have a right
to share in common rather than individual pieces of it.
There are three kinds of functions, and again I
deal with this in my book on Sustainable Capitalism, basically to protect
the common good, to provide for common goods and services, and to preserve the
good of the commons. The most fundamental purpose of government is to
protect the common good. And the recognition in forming government
is that the whole of a society or that which is governed is something more
than simply a collection of individuals. Those relationships
matter. It is a foundation of principle. It is a fundamental
belief.
Protecting the common good is the most
fundamental purpose of government. That is insuring those rights, those
things to which we all have an equal right, regardless of our ability,
regardless of our education, regardless of our ability to contribute to society
- such things as justice, common defense, life and liberty, the most fundamental
of rights. We derive from those fundamental rights such things as public
basic education and some level of some means of social security and some
minimum level of health care and some food so that people don?t starve in the
streets, and even the progressive taxation and using the government for economic
development all go back to some kind of fundamental right as its
foundation. I think we need to recognize that if there is any sense
in which we have equal rights that will not be provided by the market place, it
will not be provided by the economy because we are inherently unequal in our
ability to contribute things of economic value to the society. We have
unequal abilities, unequal aptitudes, many of them through no fault of our own,
through fault of birth and circumstances, physical abilities, things of that
nature. The market place will reward us in our ability to produce
something that has economic value if there is any sense in which we have some
sort of inherent equal value it has to be insured by us working collectively
through government for the commons.
Providing public goods and
services. When you talk about things that we have a right to
like a basic education, or common defense, those things to be provided by
government, I would argue that they have to be provided by government, at least
insured by the government, if they are to be equally available to
all. When we start privatizing things to which we have equal rights, we
have distorted the whole concept. They will not be delivered equally in
the market place because they will always find a place where they will serve
those they can serve at the lowest cost the most and those that cost the
most will not be served, regardless of what we try to do. We have a
responsibility through government to insure equity of distribution. It can
be contracted and placed through the private sectors.
I would argue that those things I have described up
to now are the cost of civilization. That is what you have to pay to live
in a civilized society. They are not a deadweight drag on society, they
are absolutely essential for the social and societal good.
Now there are other things that we choose to tax
ourselves for that are not essential simply because it is more effective and
efficient to do so. I would put things in that category like the
super highways that surround this place and the airport that is up the road and
offensive weapon systems and public higher education and utilities. There
is nothing in our constitution that says that we have an inherent right to those
things but they are good for us, and it makes more sense to buy them or
provide them collectively through us working together through government than it
does for us individually to try to go out and build our own little
piece of road or piece of an airport or anything of this nature. It is
simply impractical or inefficient to do that efficiently and I would argue that
those things are not a deadweight loss. They are logical choices
about how we choose to divide the money we have against things that we will buy
collectively through government and those things that we will buy individually
on our own. I would argue both of those are important.
Then we get down to the third one about
preserving the good of the commons, the good of the earth so to speak, and that
is protecting the health and the productivity of nature in a society. In
our constitution it says some of those things we protect for all
posterity. In a session this morning they talked about the Tragedy of the
Commons. Typically economists bring that up and say, you can?t have this
commons out here, if you have a commons then people are going to use it for
their own individual self-interest and they will simply use it up and destroy
it. In my judgement that doesn?t prove anything except that
where there is something that is for the common good it has to be managed by the
people of the commons for the good of the commons rather than for individual
self-interest. We need to decide what is in the commons, what belongs
there and accept the responsibility of managing the commons for the common good
collectively. The individual can?t stay there. I think that is the
nature of the productivity, that is the nature of the philosophy that we talked
about. I would argue that the commons, the things to which we all have a
right to share in and, if they are common, we have a right to share in that
equally. I think we all have a right to the bounty of nature and I think
that is what George was talking about when he wrote the books. He says the
nobody created the bounty of nature, it was there, it is the commons and we all
have an equal right to that whether we tax it or whether we charge a fee or
whatever. All of society has a right to benefit from that, and I agree
with that 100%.
It is only recently that modern society has began to
recognize the rights of future generations, which I think is an important
right. During the 18th and 19th century, during George?s time,
I think the basic assumption was that the bounty of nature was limitless.
It wasn?t just infinite in terms of what was there, it was naturally renewable
and nature was always capable of healing itself; basically that the
resources of nature were limitless and we could continue to take and take for as
long as we wanted to and we would not diminish the total productivity of the
commons. I think that is what the Georgist philosophy was based
on.
But even early on when George started talking about
private property rights, there was this underlying assumption within; it
is called the Lockian proviso. It said you can take land out of the
commons - initially all land was in the commons - but the Lockian proviso said
you could only take land out of the commons providing there was enough and as
good left in the commons for anyone who might choose to take it. It says
you can only take from the commons if you are not depriving anyone in the future
of their right to take from the commons. I think in George?s day, and
particularly in John Locke?s day, that was a reasonable assumption because they
couldn?t envision that we were ever going to use it up.
So we have the single Georgist tax then, and I think
George assumed that the land was a limitless resource of wealth and that if we
taxed the land we could support the government without diminishing the
productivity, without diminishing the opportunities for anyone of any
future time.
Also an important point of that was that the
Georgist tax would remove the market incentive for the exploitation of the land
that might diminish its productivity, and I think it certainly makes
sense. But today our understanding of the world is quite different, today
we realize the resources of the earth are not limitless, they are finite.
And we realize that the most economically valuable resources of nature are
being rapidly depleted, with fossil energy probably leading the list but
also many other minerals and precious metals and things of that nature. We
know today things that we didn?t know in George?s day and John Locke?s day, that
we are rapidly depleting the commons.
We know also that no matter how efficiently
we use nature and efficiently we use society we are aware of the concept of the
laws of thermodynamics which say that every time we use anything to do anything
useful some of the usefulness is lost to entropy. So no matter what we
might choose to pursue in terms of an economic strategy or anything else we
can?t escape that inevitable conflict or the inevitable principle of entropy
unless we want to try to repeal the second law of thermodynamics. We are
slowly using up everything that was here. And as we mentioned, we
understand now in the process of using everything we don?t only create
usefulness but we also create waste. And we understand today, unlike
a century ago, that the earth does not have a limitless capacity to assimilate
the waste that we put in it. So we have to deal with it. And from a
social side, we realize that we are living in a crowded world today, and that
our use of our property almost inevitably today diminishes the usefulness and
the value of someone else?s property, because it is very difficult for us to
constrain our benefits, our costs within the bounds of our personal
property.
And there is another one we are coming to realize,
and I think it is equally important, that in our pursuit of our individual
self-interest, our initiative, our aggressiveness, our competitiveness, our
striving to get ahead and accumulate wealth, we weaken the very social fabric of
society upon which the productivity of society and humanity ultimately
depends. We are destroying the social commons as well as the physical
commons in our pursuit of economic growth and individual self-interest.
The Georgist tax, the Green taxes where we talk
about specific taxes, I think recognizes that the pursuit of economic
development inherently degrades nature and degrades society and therefore
it defines bads and goods in terms of those things that degrade nature and
degrade society and support society and support nature. I think the
Georgist tax, the Green taxes, provides a logical means of internalizing those
externalities that spill off on someone else and compensating society in those
cases where we damage the environment or damage society and also provide
incentives for us to do more of the good things and less of the bad things, and
I think in that sense they are very constructive and important, and we need to
move in that direction. I think the Georgist land tax in and of itself is
more tenuous with respect to how green that is. I think higher taxes may
or may not, for example, lead to more intensive land use. If you try to
set the taxes too high you end up with the land abandoned rather than used more
intensively. So it is very important that you strike the right tax if you
want to bring about a solution to that. I think most Georgists
recognize that it is not in all cases that more intensive land use would be good
for the sustainability or the economic viability for society as a whole.
There are cases where we need to use the land less intensively and more
extensively and we need to rely on something else for that.
To the extent that we are talking about using that
as a tax shift and not taxing capital and labor, I think the Georgist land tax
is still more tenuous in that it creates the impression (which I think is in
conflict with the basic laws of thermodynamics and laws of entropy) that somehow
promoting economic development is inherently good. It may or may not be,
depending on the costs that go with that. If you simply use a Green
tax to replace other taxes, it means then that the tax is not available to
provide for the incentives to internalize externalities or to compensate people
for damages that are done or to provide incentives. So if you use it to
create disincentives that is one thing. If you use it to simply offset
other taxes, that is another. Probably the most important danger of that
is if we simply use it to offset other taxes it creates the misperception that
those other taxes are basically deadweight losses on society.
There are important reasons for us to work together
and to pay the costs that are associated with working together to maintain
the civility of our society and to pursue those things that are truly in the
common good.