Citizens?* Or mere taxpayers?[* I don't mean Citizens United]

In a recent Harper’s, Marilynne Robinson remarked that whereas our society used to have citizens (who may have a sense of identity based on their country, maybe even pride in or aspirations for their country), we now speak mainly about taxpayers. Both the citizen and the taxpayer are creations of political rhetoric, she wrote, pointing out the power of words to shape our thinking.

But I want to write about paying taxes. As a taxpayer, I’m pleased that my federal and state income taxes are lower than they might be. As a citizen, however, I think it’s outrageous that marginal tax rate is so low for someone with my income.

Back in the 1970s, the top marginal tax rate was about 70% for single taxpayers and about 55% for married couples filing jointly. But ever since the Reagan administration, the top marginal tax rate has been something like 39.6%. I’ve paid this rate. My income hasn’t decreased since that time, but my marginal tax rate for 2015 was 28%. Which is nuts!

Why is the national debt ballooning? Why don’t we have enough money to repair roads and bridges, and to pay our teachers a decent wage? Yes, I know that teachers are paid with state and local taxes, but the federal government also contributed to education funding; these federal subsidies have decreased dramatically since the 1980s.

I also know that we’ve wasted a lot of money fighting wars that we never should have started, and that we have furthermore wasted billions on “security theatre” at the nation’s airports. But if you say, “I’ll support higher tax rates when the government stops wasting money,” you’ll wait forever.

Those are problems I can't solve, but there is an issue I'm considering. I had solar panels installed on my roof last year, and consequently I'm eligible for a tax credit. The question is: Should I ask the federal government (read: "my fellow citizens") to pay for part of my solar panels?

Because tax credits—and, to a lesser degree, tax deductions—are expenditures. A dollar not collected because of tax deductions or tax credits is a dollar not available to fix a road or a bridge; alternately, it's a dollar that can't be used to pay a park ranger, or a dollar we've got to borrow...

Why should I ask my fellow citizens to pay for [part of] my solar panels? I understand the offer is there, and that it's permissible for me to receive it, and as a taxpayer I "should" take it, as I'm entitled to.

But as a citizen, do I really have an obligation to? Following Kant, do I want my fellow citizens to take every legal tax credit and deduction available? As a taxpayer, all I'd care about is myself, but as a citizen...

So there's my quandary.