Page:Indian Journal of Economics Volume 2.djvu/264

 252 STANLEY JEVON$ consciously sought results, are of t least two kinds: (1) the primary reactions of the tx itself--s the decrease of consumption of alcohol due to n increase of tax; and (2) those due firsfly (a) to lmnges, of the environment of the population brought about by the expenditure of the money raised by t.he taxation upon providing public works, sanitation, garden city bilding, etc., and indirectly by education, which facilitates these improvements; and secondly (b subjective changes which enable people more fully assist one nother and to benefit environment. and esthetic by and enjoy their imp'oved The subjective changes reqire moral edfcation. It is mpossble for me to deal with all the results which may flow from increased taxation, especially when rightly used for the benefit of the people taxed; and I s.hall, therefore, confine myself to a few general observations, which will relate more particularly to subsection (i)(2)(a)of the above classification of the social results, that is to say, to the relation of the beneficial effects of judicious expenditre of increased taxation to the loss'suffered by the taxpayers. It is necessary, as a, further preliminary, to consider the in relation to the control of extreme types governments of government of may be regarded as form of government public expenditure. There are two which all existing modifications and admixtures: the autocratic and the democratic. The autocratic type I take to include what is generally denoted beaurocratic government, and in its perfect form its distinguishing feature is tha he wishes of the subjects are not in the least consulted.. They may be ill or well governed. Oppression does not necessarily go with this type of government. It is simply characterized by the fact tha the people have no voice, intended or actual, in the regulation