Iran’s Premier Mossadegh is implementing an economic and social revolution long overdue in the Middle East. One aspect of it is his decree that the Iranian aristocracy must pay up back taxes for the last 10 years. This order flouts the traditional immunity from taxation which these wealthy families have enjoyed. The reform will alienate Mossadegh from the upper classes; but it will solidify his support among the “masses” and that’s what he is aiming at. It will also bring sorely-needed funds into the treasury.

To make such tax collections as big as possible, Mossadegh has decided that one percent of the takings will be divided among the tax commissioners and their helpers.

This technique is neither new nor modern. It goes back to biblical times and, in fact, has been used occasionally as a reward for “ferrets” who inform on tax evasion even in this country.

But it’s one thing to employ this technique occasionally and it’s another to make it the basic method of tax collection. There are dangers in this system which defeat the purpose of Iran’s tax reform.

Such methods might well “soak the rich” or at least make it appear so. But they will hardly produce a tax reform and make people carry fair and equal shares of the tax burden, as is imperative in a modem, democratic state.