Politics is the process and method of gaining or maintaining support for public or common action, the conduct of decision-making for groups. Although it is usually applied to governments, political behavior is also observed in corporate, academic, religious, and other institutions. Political philosophy is the study of topics such as politics, liberty, justice, property, rights, law, and the enforcement of a legal code by authority: what they are, why (or even if) they are needed, what, if anything, makes a government legitimate, what rights and freedoms it should protect and why, what form it should take and why, what the law is, and what duties citizens owe to a legitimate government, if any, and when it may be legitimately overthrown, if ever. Political science is the field devoted to studying political behavior and examining the acquisition and application of power, or the ability to impose one's will on another. Its practitioners are known as political scientists. Political scientists look at elections, public opinion, institutional activities, the ideologies behind various politicians and interest groups, how politicians achieve and wield their influence, and so on.
The FairTax is a proposed change to the tax laws of the United States that would replace the Internal Revenue Service (IRS) and all federal income taxes (including corporate taxes and capital gains taxes), as well as payroll taxes (including Social Security and Medicare taxes), gift taxes, and estate taxes with a national retail sales tax. Its enacting legislation, the Fair Tax Act, is pending in the United States Congress. The tax would be levied once at the point of purchase on all new goods and services. The proposal also calls for a monthly payment to all households of citizens and legal resident aliens (based on family size) as an advance rebate of tax on purchases up to the poverty level. The sales tax rate, as defined in the legislation, is 23% of net prices which includes the tax (23¢ out of every $1 spent—calculated like income taxes), which is comparable to a 30% traditional sales tax (23¢ on top of every 77¢ spent). With the rebate taken into consideration, the effective tax rate would be progressive on consumption and could result in a federal tax burden of zero or less. However, opponents of the tax argue that while progressive on consumption, the tax would be regressive on income, and would accordingly decrease the tax burden on high income earners and increase the tax burden on the middle class.
George John Douglas Campbell, 8th Duke of Argyll KG, KT, PC, FRS, FRSE (30 April 1823 – 24 April 1900), styled Marquess of Lorne until 1847, was a Scottish peer, Liberal politician as well as a writer on science, religion, and the politics of the 19th century.