The King’s Portion

 Morning Standard

Overview of the Article

The article revisits classical Indian political thought—drawing primarily from Chanakya’s Arthashastra—to examine the ethical, economic and administrative logic behind taxation. It argues that taxation is not merely a fiscal instrument but a moral contract between the ruler and the ruled, where the “king’s portion” is justified only when it is moderate, predictable and visibly reinvested in public welfare.

Key Arguments

Taxation as a moral obligation, not coercion
The article emphasises that in classical thought, taxes are legitimate only when the ruler protects subjects and promotes prosperity. Excessive or arbitrary taxation erodes trust and economic vitality.

Moderation and productivity linkage
Chanakya’s principle that taxes should be collected “like a bee gathers honey”—without harming the flower—is used to argue that revenue extraction must not damage productive capacity.

State responsibility in redistribution
Revenue is justified only when it is deployed for public goods—security, infrastructure and welfare—rather than elite consumption.

Economic incentives over compulsion
The text highlights that prosperity expands the tax base more effectively than coercive extraction, anticipating modern ideas of growth-led revenue mobilisation.

Relevance to contemporary governance
The article implicitly connects ancient principles to modern fiscal debates, suggesting that ethical taxation remains central to state legitimacy.

Author’s Stance and Bias

Stance
The author adopts a normative and didactic stance, presenting classical Indian political philosophy as both ethically superior and strikingly relevant to modern governance.

Biases
There is a clear idealisation of ancient statecraft. Structural differences between pre-modern monarchies and contemporary democratic states are not fully interrogated.

Pros Highlighted

Ethical framing of public finance
The article elevates taxation from a technical subject to a question of legitimacy and justice.

Continuity of ideas
It demonstrates how ancient fiscal principles align with modern concepts such as taxpayer trust, compliance and growth-oriented policy.

Accessible political philosophy
By using metaphor and narrative, complex ideas of political economy are made relatable.

Limitations and Gaps

Romanticisation of the past
The harsh realities of ancient taxation systems and social hierarchies are underplayed.

Limited empirical linkage
Modern fiscal challenges—inequality, indirect taxation, global capital flows—are not explicitly addressed.

Normative over operational
The article offers ethical guidance but limited insight into implementation in complex modern economies.

Policy Implications

Fiscal legitimacy as governance capital
Tax compliance depends on visible public service delivery and trust in institutions.

Need for balanced taxation
Moderation in tax rates and predictability in policy are essential for sustaining economic growth.

Redistributive accountability
States must justify taxation through equitable and transparent expenditure.

Real-World Impact

The article reinforces the idea that poor tax design can suppress economic activity and breed resistance, while ethical and growth-sensitive taxation strengthens state capacity. For policymakers and administrators, it offers a philosophical lens to evaluate fiscal choices beyond revenue targets.

UPSC GS Paper Linkages

GS Paper II – Governance
Public finance ethics, state accountability, legitimacy of authority.

GS Paper III – Indian Economy
Taxation principles, revenue mobilisation, growth–welfare balance.

GS Paper IV – Ethics
Justice, fairness, moral responsibility of the state.

Conclusion and Future Perspective

“The King’s Portion” reminds readers that taxation has always been as much a moral issue as an economic one. While ancient prescriptions cannot be mechanically transplanted into modern fiscal systems, their underlying principle remains valid: a state that extracts without nurturing eventually undermines itself. In an era of fiscal stress and rising citizen expectations, revisiting the ethical foundations of taxation offers a valuable corrective to purely technocratic governance.