Legitimacy and the Right of Revolution: The Role of Tax Protests and Anti-Tax Rhetoric in America
Year: 2002
Type: article
Abstract: Vol. 50 tax, in that they usually would prefer to keep any income they receive than pay it to the government in taxes.6. Some people, of course, do not mind paying taxes because, like Oliver Wendell Holmes, they know that taxes are the price of civilization.See Compania General De Tabacos de Filipinas v. Collector of Internal Revenue, 275 U.S. 87, 100 (1927)("Taxes are what we pay for civilized society ....).Although this article is about American tax revolts and the nation's special relation to these revolts, other countries and civilizations are not immune to them either.Perhaps we inherited the tendency from the Mother Country.For example, the 1381 peasant rebellion in England known as Wat Tyler's Rebellion was triggered by a capital tax.See, e.g., David B. Kopel, Courts and Constitutions: It isn't about Duck Hunting: The British Origins of the Right to Arms, 93 MICH.L. REV.1333, 1340 (1995).More recently, in the United Kingdom, the poll tax led to much resistance, including a peaceful march that turned into a riot with burning cars, smashed windows, thrown bricks and tear gas.See, e.g., Mobs Riot in West End, INDEP.(London) April 1, 1990, at 1; George Guttman, Taxing Chinese Peasants Presents Special Problems, 23 TAX NOTES INT'L 631 (July 30, 2001)(tax protests in Jiangxi province of People's Republic of China led to deaths of some peasants); Tax Hike Protests Turn Violent in Guatemala, 2001 WORLDWIDE TAX DAILY 152-13 (2001), LEXIS 2001 WTD 152-13 (violent protests about tax increases in Guatemala).Examples abound in history, as well.Charles Adams describes a series of tax revolts throughout history, including ones in ancient Egypt, Israel, and Rome.
Source: bepress Legal Repository
Author: Marjorie E. Kornhauser
Institution: Tulane University
Language: English
Field: Social Sciences
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W2191527568