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Had the banks all closed down, credit card and cheque purchases would become impossible. But instead of allowing them to fail, a Jubilee could have been declared. It would have declared all debts incurred prior to Day Zero legally invalid, excepting modest guaranteed deposits. Those toiling to meet mortgage and credit card debt would have been liberated. The taxpayer would have been freed from the crushing burden of the national debt, and surprisingly, the banks would have become super-solvent. Their liabilities would have shrunk relative to their cash reserves. Industry would have remained privately owned. But the abolition of debt, which has been a radical measure since antiquity, would have hit the aristocracy of money the way the French revolution hit the aristocracy of land. The Russians did it after 1917, and shortly later, the German Social Democrats achieved a similar effect via hyper-inflation. Today, some governments have veered towards the German 1920’s course: printing money to pay for the huge debts they have taken on. The inflation that results could hit small and large depositors alike. The alternative of abolishing debts serves to polarise political opinion against the peoples’ main enemy—the rentier interest—whilst benefiting the majority. 3.7 State Finance This brings us onto the general topic of state fi nance. Socialist economies typically have a higher level of state expenditure than capitalist ones at a comparable level of economic development. It is essential that the state has an efficient revenue raising mechanism, with taxes that are easy to collect and difficult to avoid. Social democratic states like Sweden relied mainly on income taxes along with an efficient civil service. The USSR relied upon turnover taxes on industry and on profits earned by state firms. Which of these models of tax revenue should be used is one of the major strategic issues that has to be faced by as an economy moves towards a socialism. We argue that the Soviet model of taxation had several drawbacks, which, in the long run, contributed to the final collapse of the Soviet socialist economy. a. The use of indirect taxation, such as turnover or value added taxes, and a fortiori reliance on profit income, puts the state in the position of being a collective capitalist vis a vis the workers. b. The use of indirect ^][ۈ\