

A heavy or progressive or graduated income tax is necessary for the proper development of Communism.
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Marxism is the science of the laws governing the development of nature and society, the science of the revolution of the oppressed and exploited masses, the science of the victory of socialism in all countries, the science of building communist society.
But democracy is by no means a limit one may not overstep; it is only one of the stages in the course of development from feudalism to capitalism, and from capitalism to Communism.
Between capitalist and communist society there lies the period of the revolutionary transformation of the one into the other. Corresponding to this is also a political transition period in which the state can be nothing but the revolutionary dictatorship of the proletariat.
The Communist revolution is the most radical rupture with traditional property relations; no wonder that its development involves the most radical rupture with traditional ideas.
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