![Gandhi at Dandi 5 April 1930](https://upload.wikimedia.org/wikipedia/commons/1/1c/Gandhi_at_Dandi_5_April_1930.jpg)
Tax resistance is the refusal to pay
tax
A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures (regional, local, or n ...
because of opposition to the government that is imposing the tax, or to government policy, or as
opposition to taxation in itself. Tax resistance is a form of
direct action
Direct action originated as a political activist term for economic and political acts in which the actors use their power (e.g. economic or physical) to directly reach certain goals of interest, in contrast to those actions that appeal to oth ...
and, if in violation of the tax regulations, also a form of
civil disobedience
Civil disobedience is the active, professed refusal of a citizen to obey certain laws, demands, orders or commands of a government (or any other authority). By some definitions, civil disobedience has to be nonviolent to be called "civil". Hen ...
.
Examples of tax resistance campaigns include those advocating
home rule
Home rule is government of a colony, dependent country, or region by its own citizens. It is thus the power of a part (administrative division) of a state or an external dependent country to exercise such of the state's powers of governance wit ...
, such as the
Salt March
The Salt March, also known as the Salt Satyagraha, Dandi March and the Dandi Satyagraha, was an act of nonviolent civil disobedience in colonial India led by Mahatma Gandhi. The twenty-four day march lasted from 12 March to 6 April 1930 as a di ...
led by
Mahatma Gandhi
Mohandas Karamchand Gandhi (; ; 2 October 1869 – 30 January 1948), popularly known as Mahatma Gandhi, was an Indian lawyer, anti-colonial nationalist Quote: "... marks Gandhi as a hybrid cosmopolitan figure who transformed ... anti- ...
, and those promoting
women's suffrage
Women's suffrage is the right of women to vote in elections. Beginning in the start of the 18th century, some people sought to change voting laws to allow women to vote. Liberal political parties would go on to grant women the right to vot ...
, such as the
Women's Tax Resistance League
The Women's Tax Resistance League (WTRL) was from 1909 to 1918 a direct action group associated with the Women's Freedom League that used tax resistance to protest against the disenfranchisement of women during the British women's suffrage move ...
. War tax resistance is the refusal to pay some or all taxes that pay for
war
War is an intense armed conflict between states, governments, societies, or paramilitary groups such as mercenaries, insurgents, and militias. It is generally characterized by extreme violence, destruction, and mortality, using regular o ...
, and may be practiced by
conscientious objector
A conscientious objector (often shortened to conchie) is an "individual who has claimed the right to refuse to perform military service" on the grounds of freedom of thought, conscience, or religion. The term has also been extended to object ...
s,
pacifists
Pacifism is the opposition or resistance to war, militarism (including conscription and mandatory military service) or violence. Pacifists generally reject theories of Just War. The word ''pacifism'' was coined by the French peace campaigne ...
, or those protesting against a particular war.
Tax resisters are distinct from "
tax protesters
A tax protester is someone who refuses to pay a tax claiming that the tax laws are unconstitutional or otherwise invalid. Tax protesters are different from tax resisters, who refuse to pay taxes as a protest against a government or its policies ...
", who deny that the legal obligation to pay taxes exists or applies to them. Tax resisters may accept that some law commands them to pay taxes but they still choose to resist taxation.
History
![Wells egyptian peasants taxes](https://upload.wikimedia.org/wikipedia/commons/1/13/Wells_egyptian_peasants_taxes.jpg)
The earliest and most widespread forms of taxation were the
corvée
Corvée () is a form of unpaid, forced labour, that is intermittent in nature lasting for limited periods of time: typically for only a certain number of days' work each year.
Statute labour is a corvée imposed by a state for the purposes of ...
and
tithe
A tithe (; from Old English: ''teogoþa'' "tenth") is a one-tenth part of something, paid as a contribution to a religious organization or compulsory tax to government. Today, tithes are normally voluntary and paid in cash or cheques or more r ...
, both of which can be traced back to the beginning of
civilization
A civilization (or civilisation) is any complex society characterized by the development of a state, social stratification, urbanization, and symbolic systems of communication beyond natural spoken language (namely, a writing system).
Ci ...
. The corvée was state-imposed
forced labour
Forced labour, or unfree labour, is any work relation, especially in modern or early modern history, in which people are employed against their will with the threat of destitution, detention, violence including death, or other forms of ex ...
on
peasant
A peasant is a pre-industrial agricultural laborer or a farmer with limited land-ownership, especially one living in the Middle Ages under feudalism and paying rent, tax, fees, or services to a landlord. In Europe, three classes of peasants ...
s too poor to pay other forms of taxation (''labour'' in
ancient Egyptian is a synonym for taxes).
Low taxes helped the Roman aristocracy increase their wealth, which equalled or exceeded the revenues of the central government. An emperor sometimes replenished his treasury by confiscating the estates of the "super-rich", but in the later period, the resistance of the wealthy to paying taxes was one of the factors contributing to the collapse of the Empire.
Morris
Morris may refer to:
Places
Australia
*St Morris, South Australia, place in South Australia
Canada
* Morris Township, Ontario, now part of the municipality of Morris-Turnberry
* Rural Municipality of Morris, Manitoba
** Morris, Manitob ...
, p. 184.
![Boston Tea Party Currier colored](https://upload.wikimedia.org/wikipedia/commons/5/52/Boston_Tea_Party_Currier_colored.jpg)
Because taxation is often oppressive, governments have always struggled with
tax noncompliance
Tax noncompliance (informally tax avoision) is a range of activities that are unfavorable to a government's tax system. This may include tax avoidance, which is tax reduction by legal means, and tax evasion which is the criminal non-payment of tax ...
and resistance.
It has been suggested that tax resistance played a significant role in the collapse of several
empire
An empire is a "political unit" made up of several territories and peoples, "usually created by conquest, and divided between a dominant center and subordinate peripheries". The center of the empire (sometimes referred to as the metropole) ex ...
s, including the
Egyptian
Egyptian describes something of, from, or related to Egypt.
Egyptian or Egyptians may refer to:
Nations and ethnic groups
* Egyptians, a national group in North Africa
** Egyptian culture, a complex and stable culture with thousands of years of ...
,
Roman
Roman or Romans most often refers to:
*Rome, the capital city of Italy
*Ancient Rome, Roman civilization from 8th century BC to 5th century AD
*Roman people, the people of ancient Rome
*''Epistle to the Romans'', shortened to ''Romans'', a letter ...
,
Spanish
Spanish might refer to:
* Items from or related to Spain:
**Spaniards are a nation and ethnic group indigenous to Spain
**Spanish language, spoken in Spain and many Latin American countries
**Spanish cuisine
Other places
* Spanish, Ontario, Cana ...
, and
Aztec
The Aztecs () were a Mesoamerican culture that flourished in central Mexico in the post-classic period from 1300 to 1521. The Aztec people included different Indigenous peoples of Mexico, ethnic groups of central Mexico, particularly those g ...
.
Reports of collective tax refusal include
Zealot
The Zealots were a political movement in 1st-century Second Temple Judaism which sought to incite the people of Judea Province to rebel against the Roman Empire and expel it from the Holy Land by force of arms, most notably during the First Jew ...
s resisting the Roman
poll tax
A poll tax, also known as head tax or capitation, is a tax levied as a fixed sum on every liable individual (typically every adult), without reference to income or resources.
Head taxes were important sources of revenue for many governments fr ...
during the 1st century AD, culminating in the
First Jewish–Roman War
The First Jewish–Roman War (66–73 CE), sometimes called the Great Jewish Revolt ( he, המרד הגדול '), or The Jewish War, was the first of three major rebellions by the Jews against the Roman Empire, fought in Roman-controlled ...
. Other historic events that originated as tax revolts include
Magna Carta
(Medieval Latin for "Great Charter of Freedoms"), commonly called (also ''Magna Charta''; "Great Charter"), is a royal charter of rights agreed to by King John of England at Runnymede, near Windsor, on 15 June 1215. First drafted by the ...
, the
American Revolution
The American Revolution was an ideological and political revolution that occurred in British America between 1765 and 1791. The Americans in the Thirteen Colonies formed independent states that defeated the British in the American Revolut ...
and the
French Revolution
The French Revolution ( ) was a period of radical political and societal change in France that began with the Estates General of 1789 and ended with the formation of the French Consulate in November 1799. Many of its ideas are considere ...
.
War tax resisters often highlight the relationship between
income tax
An income tax is a tax imposed on individuals or entities (taxpayers) in respect of the income or profits earned by them (commonly called taxable income). Income tax generally is computed as the product of a tax rate times the taxable income. Tax ...
and war. In
Britain
Britain most often refers to:
* The United Kingdom, a sovereign state in Europe comprising the island of Great Britain, the north-eastern part of the island of Ireland and many smaller islands
* Great Britain, the largest island in the United King ...
income tax was introduced in 1799, to pay for weapons and equipment in preparation for the
Napoleonic wars
The Napoleonic Wars (1803–1815) were a series of major global conflicts pitting the French Empire and its allies, led by Napoleon I, against a fluctuating array of European states formed into various coalitions. It produced a period of Fren ...
, whilst the
US federal government
The federal government of the United States (U.S. federal government or U.S. government) is the national government of the United States, a federal republic located primarily in North America, composed of 50 states, a city within a fed ...
imposed their first income tax in the
Revenue Act of 1861
The Revenue Act of 1861, formally cited as Act of August 5, 1861, Chap. XLV, 12 Stat. 292', included the first U.S. Federal income tax statute (seSec.49. The Act, motivated by the need to fund the Civil War, imposed an income tax to be "levied, c ...
to help pay for the
American Civil War
The American Civil War (April 12, 1861 – May 26, 1865; also known by other names) was a civil war in the United States. It was fought between the Union ("the North") and the Confederacy ("the South"), the latter formed by states th ...
.
Views and aims
Tax resisters
Tax resistance is the refusal to pay tax because of opposition to the government that is imposing the tax, or to government policy, or as opposition to taxation in itself. Tax resistance is a form of direct action and, if in violation of the tax ...
come from a wide range of backgrounds with diverse
ideologies
An ideology is a set of beliefs or philosophies attributed to a person or group of persons, especially those held for reasons that are not purely epistemic, in which "practical elements are as prominent as theoretical ones." Formerly applied pri ...
and aims. For example,
Henry David Thoreau
Henry David Thoreau (July 12, 1817May 6, 1862) was an American naturalist, essayist, poet, and philosopher. A leading Transcendentalism, transcendentalist, he is best known for his book ''Walden'', a reflection upon simple living in natural su ...
and
William Lloyd Garrison
William Lloyd Garrison (December , 1805 – May 24, 1879) was a prominent American Christian, abolitionist, journalist, suffragist, and social reformer. He is best known for his widely read antislavery newspaper '' The Liberator'', which he found ...
drew inspiration from the American Revolution and the stubborn pacifism of the
Quakers
Quakers are people who belong to a historically Protestant Christian set of denominations known formally as the Religious Society of Friends. Members of these movements ("theFriends") are generally united by a belief in each human's abil ...
.
Some tax resisters refuse to pay tax because their conscience will not allow them to fund war, whilst others resist tax as part of a campaign to overthrow the government.
Tax resisters have been violent revolutionaries like
John Adams
John Adams (October 30, 1735 – July 4, 1826) was an American statesman, attorney, diplomat, writer, and Founding Fathers of the United States, Founding Father who served as the second president of the United States from 1797 to 1801. Befor ...
and pacifist
nonresistants like
John Woolman
John Woolman (October 19, 1720 ( O.S.)/October 30, 1720 ( N.S.)– October 7, 1772) was an American merchant, tailor, journalist, Quaker preacher, and early abolitionist during the colonial era. Based in Mount Holly, near Philadelphia, he trave ...
; communists like
Karl Marx
Karl Heinrich Marx (; 5 May 1818 – 14 March 1883) was a German philosopher, economist, historian, sociologist, political theorist, journalist, critic of political economy, and socialist revolutionary. His best-known titles are the 1848 ...
and capitalists like
Vivien Kellems
Vivien Kellems (June 7, 1896 – January 25, 1975) was an American industrialist, inventor, public speaker, and political candidate who became known for her battle with the Federal government of the United States over withholding unde26 U.S.C. ...
; solitary
anti-war
An anti-war movement (also ''antiwar'') is a social movement, usually in opposition to a particular nation's decision to start or carry on an armed conflict, unconditional of a maybe-existing just cause. The term anti-war can also refer to pa ...
activists like
Ammon Hennacy
Ammon Ashford Hennacy (1893–1970) was an American Christian pacifist, anarchist, social activist, member of the Catholic Worker Movement, and Wobbly. He established the Joe Hill House of Hospitality in Salt Lake City, Utah, and practiced tax ...
and leaders of independence movements like Mahatma Gandhi.
Leo Tolstoy
Count Lev Nikolayevich TolstoyTolstoy pronounced his first name as , which corresponds to the romanization ''Lyov''. () (; russian: link=no, Лев Николаевич Толстой,In Tolstoy's day, his name was written as in pre-refor ...
, a
Christian anarchist
Christian anarchism is a Christian movement in political theology that claims anarchism is inherent in Christianity and the Gospels. It is grounded in the belief that there is only one source of authority to which Christians are ultimately an ...
, urged government leaders to change their attitude to war and citizens to taxes:
Methods
As an example of the numerous tax resistance methods, below are some of the legal and illegal techniques used by war tax resisters:
Legal
Avoidance
A resister may lower their tax payments by using legal
tax avoidance
Tax avoidance is the legal usage of the tax regime in a single territory to one's own advantage to reduce the amount of tax that is payable by means that are within the law. A tax shelter is one type of tax avoidance, and tax havens are jurisdict ...
techniques.
Paying under protest
Some taxpayers pay their taxes, but include protest letters along with their tax forms. Others pay in a protesting form—for instance, by writing their cheque on a
toilet seat
A toilet seat is a hinged unit consisting of a round or oval open seat, and usually a lid, which is bolted onto the bowl of a toilet used in a sitting position (as opposed to a squat toilet). The seat can be either for a flush toilet or a dry toi ...
or a mock-up of a missile. Others pay in a way that creates inconvenience for the collector—for instance, by paying the entire amount in low-denomination coins. This last method is less effective in countries where small coins are
legal tender
Legal tender is a form of money that courts of law are required to recognize as satisfactory payment for any monetary debt. Each jurisdiction determines what is legal tender, but essentially it is anything which when offered ("tendered") in pa ...
only in limited amounts, allowing the tax authority legally to reject such payments; for example in England and Wales, 1p coins are legal tender only in amounts up to 20p.
Reducing taxable income and consumption
![PeacePark](https://upload.wikimedia.org/wikipedia/commons/9/9d/PeacePark.jpg)
Other tax resisters change their lifestyles so that they owe less tax. For instance; to avoid
consumption tax
A consumption tax is a tax levied on consumption spending on goods and services. The tax base of such a tax is the money spent on Consumption (economics), consumption. Consumption taxes are usually indirect, such as a sales tax or a value-added ta ...
es on alcohol, a resister might
home-brew beer; to avoid
excise taxes
file:Lincoln Beer Stamp 1871.JPG, upright=1.2, 1871 U.S. Revenue stamp for 1/6 barrel of beer. Brewers would receive the stamp sheets, cut them into individual stamps, cancel them, and paste them over the Bunghole, bung of the beer barrel so when ...
on gasoline, a resister might take up
cycling
Cycling, also, when on a two-wheeled bicycle, called bicycling or biking, is the use of cycles for transport, recreation, exercise or sport. People engaged in cycling are referred to as "cyclists", "bicyclists", or "bikers". Apart from two ...
; to avoid income tax, a resister may reduce their income below the
tax threshold by embracing simple living or a
freegan
Freeganism is an ideology of limited participation in the conventional economy and minimal consumption of resources, particularly through recovering wasted goods like food. The word "freegan" is a portmanteau of "free" and "vegan". While vegan ...
lifestyle.
For example, British citizens pay no income tax if their income is below the
personal allowance
In the UK tax system, personal allowance is the threshold above which income tax is levied on an individual's income. A person who receives less than their own personal allowance in taxable income (such as earnings and some benefits) in a given ...
. In the US the equivalent tax-free annual income is the
standard deduction
Under United States tax law, the standard deduction is a dollar amount that non- itemizers may subtract from their income before income tax (but not other kinds of tax, such as payroll tax) is applied. Taxpayers may choose either itemized deducti ...
, though many deductions and credits allow people to earn much more than this and still avoid income tax.
Opposition to war has led some, such as Ammon Hennacy and Ellen Thomas, to a form of tax resistance in which they reduce their income below the tax threshold by taking up a
simple living
Simple living refers to practices that promote simplicity in one's lifestyle. Common practices of simple living include reducing the number of possessions one owns, depending less on technology and services, and spending less money. Not only is ...
lifestyle.
These individuals believe that their government is engaged in immoral, unethical or destructive activities such as war, and that paying taxes inevitably funds these activities.
These methods differ from
tax evasion
Tax evasion is an illegal attempt to defeat the imposition of taxes by individuals, corporations, trusts, and others. Tax evasion often entails the deliberate misrepresentation of the taxpayer's affairs to the tax authorities to reduce the taxp ...
in that they stay within the tax laws, and they differ from tax avoidance in that the goal is to pay as little tax as possible rather than to keep as much post-tax income as possible.
Illegal
Evasion
A resister may decide to reduce their tax paid through illegal tax evasion. For instance, one way to evade income tax is to only work for
cash-in-hand, therefore circumventing
withholding tax
Tax withholding, also known as tax retention, Pay-as-You-Go, Pay-as-You-Earn, Tax deduction at source or a ''Prélèvement à la source'', is income tax paid to the government by the payer of the income rather than by the recipient of the income ...
.
Redirection
Some tax resisters refuse to pay all or a portion of the taxes due, but then make an equivalent donation to charity. In this way, they demonstrate that the intent of their resistance is not selfish and that they want to use a portion of their earnings to contribute to the common good.
For instance,
Julia Butterfly Hill
''Sequoia sempervirens'' ()''Sunset Western Garden Book,'' 1995:606–607 is the sole living species of the genus '' Sequoia'' in the cypress family Cupressaceae (formerly treated in Taxodiaceae). Common names include coast redwood, coastal ...
resisted about $150,000 in federal taxes, and donated that money to after school programs, arts and cultural programs, community gardens, programs for Native Americans, alternatives to incarceration, and environmental protection programs. She said:
I actually take the money that the IRS
The Internal Revenue Service (IRS) is the revenue service for the United States federal government, which is responsible for collecting U.S. federal taxes and administering the Internal Revenue Code, the main body of the federal statutory tax ...
says goes to them and I give it to the places where our taxes ''should'' be going. And in my letter to the IRS I said: "I'm not refusing to pay my taxes. I'm actually paying them but I'm paying them where they belong because you refuse to do so."
Refusing specific taxes
Some resisters refuse to willingly pay only certain taxes, either because those taxes are especially noxious to them, or because they present a useful symbolic target, or because they are more easily resisted.
For instance, in the
United States
The United States of America (U.S.A. or USA), commonly known as the United States (U.S. or US) or America, is a country primarily located in North America. It consists of 50 states, a federal district, five major unincorporated territorie ...
, many tax resisters resist the
telephone federal excise tax. The tax was initiated to pay for the
Spanish–American War
, partof = the Philippine Revolution, the decolonization of the Americas, and the Cuban War of Independence
, image = Collage infobox for Spanish-American War.jpg
, image_size = 300px
, caption = (clock ...
and has frequently been raised or extended by the government during times of war. This made it an attractive symbolic target as a "
war tax". Such refusal is relatively safe: because this tax is typically small, resistance very rarely triggers significant government retaliation. Phone companies will cooperate with such resisters by removing the excise tax from their phone bills and reporting their resistance to the government.
[Not paying phone tax becomes war protest]
''San Francisco Chronicle'' 4 December 2005
Refusing to pay
The most dramatic and characteristic method of tax resistance is to refuse to pay a tax – either by quietly ignoring the tax bill or by openly declaring the refusal to pay.
Some tax resisters resist only a portion of the taxes due. For instance, some war tax resisters refuse to pay a percentage of their taxes equivalent to the military percentage of the government's budget.
See also
*
Draft resistance
Draft evasion is any successful attempt to elude a government-imposed obligation to serve in the military forces of one's nation. Sometimes draft evasion involves refusing to comply with the military draft laws of one's nation. Illegal draft ev ...
*
Tax choice
In public choice theory, tax choice (sometimes called taxpayer sovereignty, earmarking, or fiscal subsidiarity) is the belief that individual taxpayers should have direct control over how their taxes are spent. Its proponents apply the theory of ...
*
Taxation as theft
The position that taxation is theft, and therefore immoral, is found in a number of political philosophies considered radical. It marks a significant departure from conservatism and classical liberalism. This position is often held by anarcho-c ...
References
Further reading
*
War Resisters League
The War Resisters League (WRL) is the oldest secular pacifist organization in the United States.
History
Founded in 1923 by men and women who had opposed World War I, it is a section of the London-based War Resisters' International. It continues ...
(2003) ''War Tax Resistance: A Guide To Withholding Your Support from the Military''.
* Donald D. Kaufman (2006) ''What Belongs to Caesar?: A Discussion on the Christian's Response to Payment of War Taxes''.
* Donald D. Kaufman (2006) ''The Tax Dilemma: Praying for Peace, Paying for War''.
* David M. Gross (2008) ''We Won't Pay: A Tax Resistance Reader''.
* David M. Gross (2009) ''Against War and War Taxes: Quaker Arguments for War Tax Refusal''.
* Marian Franz (2009) ''Persistent Voice: Marian Franz and Conscientious Objection to Military Taxation''.
* David M. Gross (2011) ''American Quaker War Tax Resistance''.
*
External links
Climate change and my tax returnConscience Canada*
Death and Taxes' -
NWTRCC film about war tax resisters and their motivations
History of War Tax Resistanceby Peace Tax Seven (U.S./UK focus)
Resistance to Civil Governmentby
Henry David Thoreau
Henry David Thoreau (July 12, 1817May 6, 1862) was an American naturalist, essayist, poet, and philosopher. A leading Transcendentalism, transcendentalist, he is best known for his book ''Walden'', a reflection upon simple living in natural su ...
Silence and Courage: Income Taxes, War and Mennonites 1940-1993— tax resistance in the women's suffrage movement
by Lawrence Rosenwald
{{Lady Godiva
Civil disobedience
Community organizing
Protest tactics
Anarchist theory
Libertarian theory
Tax noncompliance