equality

Maths a statement, usually an equation, indicating that quantities or expressions on either side of an equal sign are equal in value

equality

a state of being equal in some respect. Although some religious doctrines hold that all people are in some sense equal at birth, most sociological discussions have focused on equality as an aspect of social context. The lack of equality – inequality - is a vital element in examinations of SOCIAL STRATIFICATION and CLASS.

Following the French Revolution and the growth of LIBERAL DEMOCRACIES, equality has usually been interpreted to mean equality between individuals or CITIZENS within a number of contexts. For example, LIBERAL DEMOCRACY assumes that all individuals are equal in law, have political equality These equalities have often been translated into a series of constitutional rights: the right to a fair trial, the right to hold political office, and the right to fair selection procedures regardless of social background (see also CITIZEN RIGHTS). However, this liberal-democratic concern with individual equality does not assume equality of income and wealth, and critics have argued that the unequal DISTRIBUTION OF INCOME AND WEALTH undermines all the other attempts at equality since the holders of material resources have an advantage over other citizens. Sociologists have found this a fruitful issue for empirical research and have demonstrated how material resources affect people's life chances. For example, material resources have been seen to affect a child's progress in the education system (see EQUALITY OF OPPORTUNITY), and have also been seen to affect access to legal representation.

In the UK, the WELFARE STATE is often perceived as promoting equality, and there are a number of ways in which social policies have been considered to be egalitarian. Le Grande (1982) suggests five different models of equality in the context of social policy:

equality of public expenditure, whereby everyone receives the same amount of support;
equality of final income, where public resources are directed at those with greater need;
equality ofuse, where everyone receives the same service although that service might be more expensive to provide in one part of the country compared with another;
EQUALITY OF OPPORTUNITY;
equality of outcome, where resources are provided so that every one is equal after a service has been given. This notion is one that has been particularly developed in socialist political ideologies.

Although the welfare state is perceived as egalitarian, empirical research has demonstrated that in the major areas of welfare policy in the UK – housing, health, education, income maintenance and personal social services - inequalities have persisted and, in some cases, actually increased.

In the 1970s and 80s, a number of Western liberal democracies, such as the UK and the US, elected governments holding the belief that the egalitarian objectives of welfare are wasteful and unfair. See also ROUSSEAU, JUSTICE.

Equality

like liberty, one of the fundamental ideals of any just social order. The meaning of the concept of “equality” has differed during various historical epochs and for various classes of society.

The problem of equality emerged at the beginning of human history, with the division of society into classes and the rise of slavery. The slaveholding system was characterized by profound inequality: the slaves, who had no rights, were considered “speaking tools.” In antiquity social inequality was also characteristic of the poor strata of the ruling class. During the epoch of feudalism, social inequality did not decline but was transformed into inequality between social estates. The peasantry, who had the fewest rights, were economically and politically dependent on the feudal lords. Within the ruling class there was a pyramidal system of inequality: minor feudal lords were subordinate to major feudal lords, who were, in turn, subordinate to the royal court.

Many class conflicts adopted the slogan of a struggle against inequality, because it was clear, simple, and easily understood by the masses. Equality was the goal of many slave rebellions, including the uprising led by Aristonicus (second century B.C.), which was inspired by the idea of creating a “nation of equals.” During the Middle Ages the slogan of “equality” inspired all the large-scale peasant uprisings (for example, the Jacquerie in France, the Hussite revolutionary movement in Bohemia, and the Peasant War of 1524–26 in Germany). The idea of equality greatly influenced the uprisings led by S. Razin and E. Pugachev in Russia, as well as the Taiping Rebellion in China.

Theoretical reflections on the causes of social inequality and the means of abolishing it developed simultaneously with the class struggle. The first writers to establish a direct connection between inequality and the private ownership of the means of production were the great Utopians T. More and T. Campanella. The link between private property and inequality was very clearly demonstrated by J.-J. Rousseau in his famous Social Contract. The views of Utopian writers and Enlightenment thinkers had a tremendous influence on social development. In the two most important bourgeois revolutions (the English bourgeois revolution of the 17th century and the French Revolution) radical trends proclaimed as their goal the establishment of general social equality (the Levelers, or equalizers, in England, and G. Babeufs Conspiracy of the Equals in France).

The bourgeois revolutions and the establishment of the capitalist system led to significant changes in social relations, including substantial progress from the standpoint of the idea of equality. Social estates were abolished, as were the privileges associated with some of them, and all men were declared equal before the law. However, even in the initial period of the establishment of the capitalist system, the limited, illusory character of the principle of equality under capitalism was revealed in social reality. The bourgeois constitutions proclaimed the equal rights of citizens before the law, because private enterprise could exist only if free labor power was available on the market and if the right to buy and sell it had been established. The bourgeois slogan of equality is purely formal in its meaning, because it overlooks the real differences in the social condition of people and their division into antagonistic classes, one of which exploits the others. This was pointed out by C. Fourier and other leading Utopian socialists, who criticized the flaws in the capitalist system.

The founders of Marxism provided a complete and scientific picture of the causes, character, and forms of inequality under capitalism. Marxism-Leninism indicated practical methods for abolishing social inequality and establishing equality and new, just relationships between people under the conditions of socialism and, later, communism.

As the experience of the Great October Revolution in Russia and of the other socialist revolutions demonstrates, the socialist revolution brings about a fundamental transformation of the entire system of social relations by means of its very first act—the transfer of the ownership of the means of production to society as a whole. Consequently, all members of society occupy an identical position in the most essential respect—their relation to the means of production. With the elimination of the exploiting classes, socialist construction solves a number of crucial problems related to social equality. The complete and genuine equality of the working people is established, regardless of origin, social status, religious beliefs, and so forth. Enmity and distrust between nations (natsii, nations in the historical sense) are eliminated on the basis of the Leninist solution of the national question, and full equality is established in national relations. The eradication of the unequal status of women is promoted by the elimination of discrimination against women and against woman labor, by purposeful social action to protect motherhood by making child care, as well as housework, less onerous, and by involving women in productive labor. Socialism ensures the equal right of all individuals to work and to receive a fair wage for their labor, as well as the establishment of an extensive system of social rights guaranteed by the state. Moreover, under socialism, social consumption funds are established and distributed, usually regardless of one’s contribution in terms of labor.

Although socialism is accompanied by tremendous progress toward the establishment of real equality, it does not fully resolve the problem of equality. The principle of equal pay for equal work is applied, but individuals differ in their capacity for work, their skills, and their family situation. There are also considerable differences in the character and significance of various types of labor (for example, mental and manual labor, and skilled and unskilled labor). As a result, a certain degree of inequality in wealth persists. (Of course, in socialist society the inequality in wealth is not comparable to the tremendous disparity between the material conditions of individuals in societies based on exploitation.) The problem of inequality in wealth can be completely solved only by communism, which will eliminate the essential social differnces in the character of labor activity and apply the principle of distribution according to need.

Communist equality has nothing in common with the crude ideas of equalization of individual capacities, tastes, and needs. Abundance and a high level of individual consciousness are precisely the conditions required for the full development of individuality and the discovery of all of the individual’s creative capacities. In the final analysis, Marxism-Leninism defines equality as the complete elimination of classes and the creation of the conditions for the comprehensive development of all members of society.

Marxist-Leninist theory also categorically rejects leveling, a slogan usually adopted by the followers of various petit bourgeois socialist trends. Under contemporary conditions the equal distribution of the social product, regardless of the individual’s labor input and skills, inevitably hinders the growth of the productive forces and leads to a decline rather than to an increase in social wealth. Consequently, equal distribution does not improve the well-being of the masses. In other words, the ultimate meaning of “leveling” is equality in poverty. Attempts to introduce equality in distribution have inevitably failed.

In the epoch of state-monopoly capitalism the standard of living in the developed capitalist countries has risen as a result of the scientific and technological revolution and the struggle of the working class. Bourgeois propaganda takes advantage of this fact, arguing that the problem of equality is successfully solved by the “welfare state” (that is, in the developed countries of the West). These assertions are disproved by reality. In the capitalist countries there is a steady increase in inequality between the main mass of the toiling population and the small, elite stratum of monopolists. The problem of inequality is acute, as is constantly revealed by class conflicts that intensify the general crisis of contemporary capitalism.

Only communism will make it possible to completely eliminate social inequality, on the basis of highly developed production and the intellectual maturity of every individual. Thus one of the most complex social problems will be solved.

REFERENCES

Marx, K. Kritika Gotskoi programmy. In K. Marx and F. Engels, Soch., 2nd ed., vol. 19.
Marx, K. Kapital, vol. 1. Ibid., vol. 23.
Engels, F. Anti-Dühring, Ibid, vol. 20, sec. 1, ch. 10.
Lenin, V. I. “Sila i slabost’ russkoi revoliutsii” Poln. sobr. soch., 5th ed., vol. 15.
Lenin, V. I. “Liberal’nyi professor o ravenstve.” Ibid., vol. 24.
Lenin, V. I. Gosudarstvo i revoliutsiia. Ibid., vol. 33.
Programma KPSS (Priniata XXII s”ezdom KPSS). Moscow, 1974.
Shakhnazarov, G. Kh. Sotsializm iravenstvo. Moscow, 1959.
Leont’ev, L. A. Problema ravenstva v “Kapitale” K. Marksa. Moscow, 1960.
Kurylev, A. K. Kommunizm i ravenstvo. Moscow, 1971.
Lakoff, S. A. Equality in Political Philosophy. Cambridge, Mass., 1964.

G. KH. SHAKHNAZAROV

Equality

the relation of the interchangeability, or mutual substitutability, of objects; because of their interchangeability, the objects are regarded as equal. This conception of equality goes back to G. W. von Leibniz. The interchangeability can be either more or less complete, depending on the scope or extent of the equality. In general, however, the interchangeability is always relative, since the equated objects—whether they be of the objective world or of our thought (for example, ideas, concepts, or propositions)—are unique and nonrepeatable. In other words, the concept of interchangeable objects already contains the assumption of the objects’ individuation—that is, the assumption of a condition, or feature, separating the objects.

The degree of completeness of the interchangeability, that is, the dimension of the equality, naturally increases as we move from similarity to identity. In the case of identity, we simply speak of indistinguishability, which is usually given as the criterion for logical equality (identity). This usage, however, is imprecise, since indistinguishability in general guarantees only equality within the interval of, or with an accuracy of, the conditions of indistinguishability, and such equality, unlike logical equality, is not necessarily a transitive relation. Nevertheless, it is now traditional to speak of the principle of the equality of indistinguishable objects. In the language of first-order predicate logic, this principle is expressed by the axiom of extensionality

X = Y ⊃ (ϕ(X) = ϕ(Y))

and by the axiom x = x. In the language of second-order logic, it is given by the definition

In applications of logic, these expressions are replaced by a finite list of contensive equality axioms for all initial individual functions and predicates of a given theory together with the axioms of reflexivity (x = x), symmetry (x = y ⊃ y = x), and transitivity (x = y & y = z ⊃ x = z) for equality. This approach essentially means a transition from the purely logical formulation of the notion of equality to a weaker formulation: equality with respect to all properties that are expressible in terms of the functions and predicates of a specific theory.

REFERENCES

Shreider, Iu. A. Ravenstvo, skhodstvo, poriadok. Moscow, 1971.
Kleene, S. C. Matematicheskaia logika. Moscow, 1973. Pages 181–99. (Translated from English.)

M. M. NOVOSELOV

equality

[ē′kwal·əd·ē] (mathematics) The state of beingequal.

Equality

See also Feminism.Augsburg, Peace ofGerman princes determined state religion; Lutherans granted equal rights (1555). [Ger. Hist.: NCE, 185]Bakke decision“reverse discrimination” victim; entered medical school with Supreme Court’s help. [Am. Hist.: Facts (1978), 483]Baratariamonarchy where all men are equal and the rulers share the palace chores. [Br. Opera: Gilbert and Sullivan The Gondoliers]Dred Scott decisioncontroversial ruling stating that Negroes were not entitled to “equal justice.” [Am. Hist.: Payton, 203]Equal Employment Opportunity CommissionU.S. government agency appointed to promote the cause of equal opportunity for all U.S. citizens. [Am. Hist.: Payton, 224]Equal Rights Amendment (ERA)the proposed 27th Amendment to the U.S. Constitution, stating that men and women must be treated equally by law. [Am. Hist.: Payton, 224]Equality Statenickname of Wyoming, first state to give women the right to vote. [Am. Hist.: Payton, 224]NAACP(National Association for the Advancement of Colored People) vanguard of Negro fight for racial equality. [Am. Hist.: Van Doren, 548–549]Nantes, Edict ofgranted Protestants same rights as Catholics in France (1598). [Fr. Hist.: EB, VII: 184]Nineteenth Amendmentgranted women right to vote (1920). [Am. Hist.: Van Doren, 409]We Shall Overcomeanthem of civil rights movement, rallying song of black Americans. [Am. Pop. Cult.: Misc.]

Equality

Related to Equality: Equality of opportunity

Taxation

The process whereby charges are imposed on individuals or property by the legislative branch of the federal government and by many state governments to raise funds for public purposes.

The theory that underlies taxation is that charges are imposed to support the government in exchange for the general advantages and protection afforded by the government to the taxpayer and his or her property. The existence of government is a necessity that cannot continue without financial means to pay its expenses; therefore, the government has the right to compel all citizens and property within its limits to share its costs. The state and federal governments both have the power to impose taxes upon their citizens.

Kinds of Taxes

The two basic kinds of taxes are excise taxes and property taxes.

Excise Tax An excise tax is directly imposed by the law-making body of a government on merchandise, products, or certain types of transactions, including carrying on a profession or business, obtaining a license, or transferring property. It is a fixed and absolute charge that does not depend upon the taxpayer's financial status or the value that the taxed property has to the taxpayer.

An estate tax is a tax that is placed on, and paid by, the estate of a decedent prior to the distribution of the property among the heirs in exchange for the privilege of transferring the property. Individuals who inherit property may be required to pay an inheritance tax on the value of the particular property received. Gift taxes are incurred by an individual who gives another a valuable gift.

Another type of excise tax is a sales tax, which is placed on certain goods and services. Precisely what goods and services are taxed is determined by the individual state legislatures. In some instances, a sales tax placed upon expensive items that are considered luxuries is known as a luxury tax.

A corporate tax is an excise tax imposed upon the privilege of conducting business in the corporate capacity, which provides certain advantages to individuals, such as limited liability. It is measured by the income of the corporation involved.

Other common examples of excise taxes are those imposed upon the processing of meat, tobacco, cheese, and sugar.

Property Tax A property tax takes the taxpayer's wealth into account, as represented by the taxpayer's income or the property he or she owns. Income Tax, for example, is a property tax that is assessed and levied upon the taxpayer's income; property taxes are imposed mainly on real property.

Direct and Indirect Taxes Taxes are also classified as direct and indirect. A direct tax is one that is assessed upon the property, business, or income of the individual who is to pay the tax. Conversely indirect taxes are taxes that are levied upon commodities before they reach the consumer who ultimately pays the taxes as part of the market price of the commodity. A common example of an indirect tax is a value-added tax, which is paid on the value added to the product at each stage of production, distribution, and sales.

Federal Tax

The Constitution and laws passed by Congress have given the U.S. government authorization to collect various taxes. For example, duties are taxes imposed upon imports and can be either advalorem (a percentage of the value of the property) or specific (a fixed amount). An impost is another name for an import tax. Congress may not, however, tax exports.

The Sixteenth Amendment to the Constitution gives Congress the power to impose a federal income tax. Congress has also enacted laws that allow the federal government to tax estates remaining after people die and gifts made while people are alive.

State Tax

States possess the inherent power to levy both property and excise taxes. The Tenth Amendment to the Constitution, which reserves to the states powers that have neither been granted to the United States nor proscribed to the states by the Constitution, implicitly acknowledges this fundamental right. A state may raise funds by taxation in aid of its own welfare, provided the tax does not constitute unjust discrimination among those who are to share the tax burden. Property taxes, for example, may properly be imposed on landowners within the jurisdiction. In addition, the state may levy income, gift, estate, and inheritance taxes upon its residents.

The question of whether states should be able to tax sales conducted over the Internet has generated increased interest as states scramble for additional funding in the wake of budget deficits. Technically, these transactions are taxable. A U.S. Supreme Court ruling in 1992, however, stated that states can only require sellers to collect taxes if they have a physical presence in the same state as the consumer. The reason, said the Court in Quill Corp. v. North Dakota, 504 U.S. 298 112 S. Ct. 1904, 119 L. Ed. 2d 91, is that the current system of 7,500 taxing jurisdictions across the country makes it too complicated for online retailers to collect sales taxes fairly and efficiently. In 1998 Congress imposed a three-year Moratorium against any Internet taxes; the moratorium was renewed for two years in 2001. Online businesses and consumers have supported these moratoria for the obvious reason that taxes would cost money and affect sales, as well as the less obvious reason that tracking Internet sales would violate individual privacy by generating records of who is purchasing what.

The National Governors Association (NGA) initiated the Streamlined Sales Tax Project (SSTP) in 2000 with the goal of adopting uniform tax rates among the states and thus making it easier for online retailers to collect taxes. NGA hopes to complete SSTP by the end of 2005.

Equality

Equality is a fundamental principle of taxation. The taxing power of the legislature must always be exercised in such a way that the burdens imposed by taxation are laid as equally as possible on all classes. The progressive tax, which imposes a higher rate of taxation upon individuals with large incomes than on those with small incomes, is an attempt to achieve this objective.

Equality in taxation is achieved when no higher rate in proportion to value is imposed on one individual or his or her property than on other people or property in similar circumstances. Equality does not mandate that the benefits that arise from taxation should be enjoyed by all the people in equal degree or that each individual should share in each particular benefit. For example, the fact that a Husband and Wife have no children or choose to send their children to private school does not signify that they are permitted to stop paying their share of school tax.

Uniformity

The principle of uniformity of taxation bears a close relation to the concept of equality because similar items are taxed equally only if the mode of assessment is the same or uniform.

A tax that is levied upon property must be in proportion or according to its value, ordinarily determined as its fair cash or fair market value. This requirement protects equality and uniformity of taxation by preventing Arbitrary or inconsistent methods of determining how much tax is due. This requirement applies only to property taxes, not to excise taxes.

Cross-references

Customs Duties; Estate and Gift Taxes; Internal Revenue Service; Tax Rate; Taxpayer Bill of Rights.

EQUALITY. Possessing the same rights, and being liable to the same duties. See 1 Toull. No. l70, 193, Int.
2. Persons are all equal before the law, whatever adventitious advantages some may possess over others. All persons are protected by the law, and obedience to it is required from all.
3. Judges in court, while exercising their functions, are all upon an equality, it being a rule that inter pares non est potestas; a judge cannot, therefore, punish another judge of the same court for using any expression in court, although the words used might have been a contempt in any other person. Bac. Ab., Of the court of sessions, of justices of the peace.
4. In contracts the law presumes the parties act upon a perfect equality; when, therefore, one party uses any fraud or deceit to destroy this equality, the party grieved may avoid the contract. In case of a grant to two or more persons jointly, without designating what each takes, they are presumed to take in equal proportion. 4 Day, 395.
5. It is a maxim, that when the equity of the parties is equal, the law must prevail. 3 Call, R. 259. And that, as between different creditors, equality is equity. 4 Bouv. Inst. n. 3725; 1 Page, R. 181. See Kames on Eq. 75. Vide Deceit; Fraud.

equality

e·qual·i·ty

equality

e•qual•i•ty

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equal

equality

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Equality

REFERENCES

Equality

REFERENCES

equality

Equality

equality

equality

Equality

Taxation

Kinds of Taxes

Federal Tax

State Tax

Equality

Uniformity

Further readings

Cross-references

equality

equality

Synonyms for equality

noun fairness

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noun sameness

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Synonyms for equality

noun the state of being equivalent

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Synonyms for equality

noun the quality of being the same in quantity or measure or value or status

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noun a state of being essentially equal or equivalent

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