TheoFons

Mater et Magistra

MM · John XXIII · 1961 · EN · 264 paragraphs · vatican.va ↗

In addition, a sound agricultural program is needed if public authority is to maintain an evenly balanced progress in the various branches of the economy. This must take into account tax policies, credit, social insurance, prices, the fostering of ancillary industries and the adjustment of the structure of farming as a business enterprise.

In a system of taxation based on justice and equity it is fundamental that the burdens be proportioned to the capacity of the people contributing.