The current crisis has brought to the centre the indispensable role of the State in the future economy a.El of the welfare level in the rich Western countries is in danger and its maintenance also depends on the role of the State. The main guarantee for this is the system and the tax structure and the debate on it is inevitable in the current context. Under neoliberalism, tax increases and, above all, the lines of intervention to pay more taxes to the wealthiest are still stigmatized. In recent times, when the tax structure has been changed, it has been done to lower the burden on the rich, in the hope that this will boost private investment. But empirical evidence shows that this equation has been produced very rarely. In other words, tax relief for the wealthiest has not led to a significant increase in productive investment following the 2008 recession.

Professors Emmanuel Saez and Gabriel Zucman have just published a book with the same title of the article, the Triumph of Injustice, which contains many clues to overcome the tax model that had been maintained. This rigorous and exhaustive work, practical and courageous, explains the cruelty of the situation. State resources are increasingly scarce, although the tax burden on citizens is strong, it is increasingly lower for the wealthiest, leading to a sharp increase in inequalities.

Among the many data it offers is the evolution of income between the years 1980 and 2018 in the United States of America. Real income of 90 per cent of the population has not changed in the last 40 years, while for the 0.1 per cent higher income their real income has increased by 320 per cent. The authors show that this crazy situation is due to the fact that the rich pay less and less taxes. The book shows very precisely the reason for all this and removes all the arguments and topics to maintain a reactionary fiscal model. For example, they're rejecting the tax hike reducing revenue or weakening entrepreneurship, and they're remembering that Roosevelt and then the Republicans themselves were the ones who, after the war, increased the burden on the wealthiest to increase revenue.

In any case, the main dogma they destroy is that, faced with the profusion of mechanisms to avoid the burden, it is not possible to take any action to get the richest and the giant companies to pay taxes. On the contrary, the work clearly shows that there is no technical impediment to this and that the key is, of course, political will. It is a highly quoted mantra, as Azpiazu, Calviño, etc. say, that now, because of the crisis, it is not time to raise taxes. For the authors say just the opposite, in times of crisis it is necessary to increase taxes. President Eisenhower II. They warn that the majority of the wealthiest people who paid after the World War rose to 91 percent. Today, although Biden announces the change of direction of the fiscal model, Zucman himself concludes in a study conducted for the New York Times: Even if all the new tax measures planned in the United States came into force, the tax burden on the wealthiest would fall below the level they had in the mid-1990s. There is something to be improved in fiscal policy.