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One proposal that has often been made is to use the tax code to encourage small property. That is, to apply a highly progressive or differential tax to large concentrations of property, so that large corporations, with numerous outlets or branches, would be taxed at a much higher rate than small and locally-owned businesses. This would tend to break up such concentrations of property and likewise prevent future centralization. There is nothing wrong in using the tax power of the government to achieve this end, since the purpose of the government is the common good, not the welfare of the rich or of corporations. Private property rights are not absolute, but can and must be made to serve social justice. This is neither Marxism nor any form of socialism, but is firmly sanctioned in our historical tradition, for example, in the teachings of the Catholic Church and in early nineteenth century state regulation of corporations, before the U.S. Supreme Court invented the fiction that corporations deserve the rights of personhood.