The income tax, according to the Bahá'í teachings, mounts at
quite a steep rate so that great sums of money would be very heavily taxed. But
the individual is free to make his will as he pleases. What he has laboured for
he has the right to dispose of. The greater the sum inherited, the higher the
tax will be.
- Shoghi Effendi (From a letter dated 11 February 1944 written on behalf of Shoghi
Effendi to an individual believer; The Compilation of Compilations, vol. III,
Economics, Agriculture, and Related Subjects)
