ABSTRACT
Liberalism particularly specifies that no individual may be used as an instrument for the benefit of others, or ignored by government in the process of benefiting others. A society that would ensure equal results would benefit some through the violation of others, certainly a society that did not actively pursue nondiscrimination. The funding of retirement benefits for the elderly in the United States, under the Social Security Act of 1935, has been largely on a pay-as-you-go basis. The purpose of taxation, then, is to pool resources to benefit the community, meaning all of the individuals within it, if we are speaking of a just community. It is clear that the social dividend and tax system proposed is truly universal in the sense that everyone, even the wealthy person, is allocated the same income benefit. The government of a liberal community must shift its focus from the questionable judgment of desert to the active promotion of nondiscrimination.
