A tax is a mandatory financial charge or levy imposed on a taxpayer by a governmental organization to support government spending and public expenditures collectively or to regulate and reduce negative externalities. Tax compliance refers to policy actions and individual behavior aimed at ensuring that taxpayers are paying the right amount of tax at the right time and securing the correct tax allowances and tax relief. The first known taxation occurred in Ancient Egypt around 3000–2800 BC. Taxes consist of direct or indirect taxes and may be paid in money or as labor equivalent.
Civil disobedience is the active, and professed refusal of a citizen to obey certain laws, demands, orders or commands of a government. By some definitions, civil disobedience has to be nonviolent to be called "civil". Hence, civil disobedience is sometimes equated with peaceful protests or nonviolent resistance. Henry David Thoreau's essay Resistance to Civil Government, published posthumously as Civil Disobedience, popularized the term in the US, although the concept itself has been practiced longer before.
The Whiskey Rebellion was a violent tax protest in the United States beginning in 1791 and ending in 1794 during the presidency of George Washington. The so-called "whiskey tax" was the first tax imposed on a domestic product by the newly formed federal government. The "whiskey tax" became law in 1791, and was intended to generate revenue to pay the war debt incurred during the Revolutionary War. Farmers of the western frontier were accustomed to distilling their surplus rye, barley, wheat, corn, or fermented grain mixtures to make whiskey. These farmers resisted the tax.
Anarcho-pacifism, also referred to as anarchist pacifism and pacifist anarchism, is an anarchist school of thought that advocates for the use of peaceful, non-violent forms of resistance in the struggle for social change. Anarcho-pacifism rejects the principle of violence which is seen as a form of power and therefore as contradictory to key anarchist ideals such as the rejection of hierarchy and dominance. Many anarcho-pacifists are also Christian anarchists, who reject war and the use of violence.
The Community Charge, commonly known as the poll tax, was a system of local taxation introduced by Margaret Thatcher's government whereby each taxpayer was taxed the same fixed sum, with the precise amount being set by each local authority. It replaced domestic rates in Scotland from 1989, prior to its introduction in England and Wales from 1990. The abolition of the poll tax was announced in 1991 and it was replaced in 1993 by the current system of the Council Tax.
Tax noncompliance 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 illegal non-payment of tax liabilities. The use of the term "noncompliance" is used differently by different authors. Its most general use describes non-compliant behaviors with respect to different institutional rules resulting in what Edgar L. Feige calls unobserved economies. Non-compliance with fiscal rules of taxation gives rise to unreported income and a tax gap that Feige estimates to be in the neighborhood of $500 billion annually for the United States.
Ammon Ashford Hennacy was an American Christian pacifist, anarchist, Wobbly, social activist, and member of the Catholic Worker Movement. He established the Joe Hill House of Hospitality in Salt Lake City, Utah, and practiced tax resistance.
Resistance to Civil Government, also called On the Duty of Civil Disobedience or Civil Disobedience for short, is an essay by American transcendentalist Henry David Thoreau that was first published in 1849. In it, Thoreau argues that individuals should not permit governments to overrule or atrophy their consciences, and that they have a duty to avoid allowing such acquiescence to enable the government to make them the agents of injustice. Thoreau was motivated in part by his repulsion of slavery and the Mexican–American War (1846–1848).
Peacemakers was an American pacifist organization founded following a conference on "More Disciplined and Revolutionary Pacifist Activity" in Chicago in July 1948. Ernest and Marion Bromley and Juanita and Wally Nelson largely organized the group. The group’s organizational structure adopted a multidivisional organizational structure with a loose hierarchy, prioritizing local committees including but not limited to the Tax Refusal and Military Draft Refusal Committee.
The Bardoli Satyagraha, was a farmers' agitation and nationalist movement in India against the increased taxation of farmers by the colonial government. It demanded a cancellation of the 22% tax hike being levied in Bombay Presidency. The movement began on 12 June 1928. It was eventually led by Sardar Vallabhbhai Patel, and its success gave rise to Patel becoming one of the main leaders of the independence movement.
Conscientious objection to military taxation (COMT) is a legal theory that attempts to extend into the realm of taxation the concessions to conscientious objectors that many governments allow in the case of conscription, thereby allowing conscientious objectors to insist that their tax payments not be spent for military purposes.
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 movement.
"Render unto Caesar" is the beginning of a phrase attributed to Jesus in the synoptic gospels, which reads in full, "Render unto Caesar the things that are Caesar's, and unto God the things that are God's".
The history of taxation in the United States begins with the colonial protest against British taxation policy in the 1760s, leading to the American Revolution. The independent nation collected taxes on imports ("tariffs"), whiskey, and on glass windows. States and localities collected poll taxes on voters and property taxes on land and commercial buildings. In addition, there were the state and federal excise taxes. State and federal inheritance taxes began after 1900, while the states began collecting sales taxes in the 1930s. The United States imposed income taxes briefly during the Civil War and the 1890s. In 1913, the 16th Amendment was ratified, however, the United States Constitution Article 1, Section 9 defines a direct tax. The Sixteenth Amendment to the United States Constitution did not create a new tax.
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, or a moral opposition to taxation in general, not out of a belief that the tax law itself is invalid. The United States has a large and organized culture of people who espouse such theories. Tax protesters also exist in other countries.
Tax protester arguments are arguments made by people, primarily in the United States, who contend that tax laws are unconstitutional or otherwise invalid.
Vivien Kellems 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 under 26 U.S.C. §3402 and other aspects of income tax in the United States. She was also a fervent supporter of voting reform and the Equal Rights Amendment.
Tax resistance in the United States has been practiced at least since colonial times, and has played important parts in American history.
