Ifølge Adam Smith, som opfandt ideen om den usynlige hånd burde de rigeste betale mest i skat, og de fattigste skulle betale mindst .
"The necessaries of life occasion the great expense of the poor. They find it difficult to get food, and the greater part of their little revenue is spent in getting it. The luxuries and vanities of life occasion the principal expense of the rich, and a magnificent house embellishes and sets off to the best advantage all the other luxuries and vanities which they possess. A tax upon house-rents, therefore, would in general fall heaviest upon the rich; and in this sort of inequality there would not, perhaps, be anything very unreasonable. It is not very unreasonable that the rich should contribute to the public expense, not only in proportion to their revenue, but something more than in that proportion" - Adam Smith
Det giver god mening, en katon mælk koster mere for en fattig familie, end den gør for den rigeste, grunden at den fattige familie har et mindre budget.
