Taxation in the US: Tax resistance (Part One)

Tax resistance in the United States has been practiced at least since colonial times, and has played important parts in American history.

Tax resistance is the refusal to pay a tax, usually by means that bypass established legal norms, as a means of protest, nonviolent resistance, or conscientious objection. It was a core tactic of the American Revolution and has played a role in many struggles in America from colonial times to the present day.

In addition, the philosophy of tax resistance, from the "no taxation without representation" axiom that served as a foundation of the Revolution to the assertion of individual conscience in Henry David Thoreau's Civil Disobedience, has been an important plank of American political philosophy.

Theory.

The theory that there should be "no taxation without representation," while it did not originate in America, is often associated with the American Revolution, in which that slogan did strong duty. It continues to be a rallying cry for tax rebellions today. American Henry David Thoreau's theory of civil disobedience has proven to be extremely influential, and its influence today is not limited to tax resistance stands and campaigns but to all manner of refusal to obey unjust laws. These are among the theories of tax resistance that have taken on a particularly American flavor and have animated and inspired American tax resisters and tax resistance campaigns.

No taxation without representation.

In English political philosophy of the late 18th century, the theory was prominent that in order for the sovereign to exact a tax on a population, that population must be represented in a legislature that had the sole power to levy the tax. That theory was made axiomatic in the form of the slogan "no taxation without representation" (and similar expressions).

As the American colonies did not have representation in the British parliament, this axiom became a useful platform for colonial rebels to justify their rebellion against direct taxes imposed by the Crown.

The "no taxation without representation" slogan was later brought to bear in the arguments for tax resistance by African-Americans  and women, as they did not have the right to vote or serve in the legislature. It is used today by the District of Columbia as part of a complaint that residents of the district have no voting Congressional representatives.

The phrase has such potent currency in American thought that it is frequently used today in the context of tax debates that have little to do with legislative representation, at least in the way that the original coiners of the phrase would have understood: For example, complaints that Congressional representatives only represent certain special interests, or that the complainer doesn't feel that his or her point of view is represented in legislative debates or actions.

Civil disobedience.

Henry David Thoreau's 1849 essay On Resistance to Civil Government — now usually referred to as Civil Disobedience — is part of the canon of American political philosophy. It was prompted by Thoreau's refusal to pay a poll tax because of unwillingness to support a government that was enforcing the slavery of Americans and what he felt was an unjust war against Mexico.

Thoreau argued that obedience to government is often misplaced, and that people should develop and trust their own consciences rather than use the law as a crutch.

Thoreau's philosophy has inspired many tax resisters since, especially those who have acted individually (not as part of a tax strike or other large-scale movement) and from motives of conscientious objection.