Due to its simple and certain collection and also religious obligations than just an involuntary tool of fetching wealth, zakat is always available in good time (peak) and bad time (recession). 20. On the macroeconomic level, proportional zakat linked with income acts as an automatic stabilizer. When personal disposable income decreases due to recession, obligatory zakat also decreases.
They do not have to pay the same proportional amount as before, thereby providing an automatic relief for income earners. 21. On the contrary, when aggregate personal disposable income increases (boom period), more zakat is collected and more amount remains at the disposal of government to allocate as transfer payments.