Tax resistance

Gandhi at Dandi 5 April 1930

Wells egyptian peasants taxes

Boston Tea Party Currier colored

Benjamin D. Maxham - Henry David Thoreau - Restored - greyscale - straightened

PeacePark

Tax resistance is the refusal to pay tax due to opposition to the government that is imposing the tax, or to government policy, or as opposition to the concept of taxation in itself. Tax resistance has probably been practiced since the invention of taxation, but the term itself is most often associated with movements and efforts that have emerged since the 19th century.

History

The history of tax resistance is as old as the history of taxation itself. From the refusal of the Sumerians to pay levies imposed by conquering rulers, to the Peasants' Revolt in England in 1381, and more modern examples like Mahatma Gandhi's Salt March in 1930, tax resistance has been a significant form of protest against perceived unjust governance.

Forms of Tax Resistance

Tax resistance can take several forms, ranging from peaceful methods such as refusing to pay taxes, to more confrontational methods like destroying tax records or physical resistance to tax collectors. The method chosen often reflects the broader goals and strategies of the resistance movement or individual resister.

Peaceful Noncompliance

This involves simply not paying taxes owed, and accepting the legal consequences. Famous examples include Henry David Thoreau, who in 1846 refused to pay poll taxes as a protest against slavery and the Mexican-American War.

Protest and Advocacy

Protesters may refuse to pay certain taxes and use their prosecution as a platform to highlight their opposition to specific government policies. This was a tactic used by suffragette movements in the early 20th century, who refused to pay taxes as long as women were denied the vote.

Economic Noncooperation

This involves taking steps to legally minimize tax liability, such as reducing taxable income or donating to tax-exempt entities. While not always considered pure tax resistance, it is a form of protest against the tax system or rates.

Legal and Ethical Considerations

Tax resistance raises several legal and ethical questions. Legally, it is often considered a form of civil disobedience and is typically punishable by fines, imprisonment, or both. Ethically, it poses questions about the balance between an individual's moral convictions and their obligations to their community and country.

Notable Tax Resisters

- Henry David Thoreau, whose essay "Civil Disobedience" has inspired many tax resisters. - Mahatma Gandhi, who led the Salt March in protest against the British salt tax in India. - Sophia Duleep Singh, a prominent British suffragette who refused to pay taxes until women were granted the right to vote.

Impact of Tax Resistance

The impact of tax resistance movements varies widely. They can lead to significant changes in policy, as was the case with the Salt March, which was a critical moment in the Indian independence movement. In other cases, they may bring attention to issues but not achieve immediate policy changes. Regardless, tax resistance remains a powerful tool for nonviolent protest.