Taxation

Funding Leviathan, Part 2

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Part 1 | Part 2 When the Federal Reserve chairman, Alan Greenspan, broached the idea of a consumption tax to replace all or part of the income tax in his testimony before the President’s Advisory Panel on Federal Tax Reform, he was not alone. There are three other voices that have of late been promoting a consumption ... [click for more]

The Flimflam of Income-Tax Denial

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My recent three-part series in Freedom Daily, “Beware Income-Tax Casuistry” (August–October 2006), provoked some vigorous objection. Unsurprisingly, members of what is known as the tax-protester movement, but which should be called the tax-denial movement, took issue with every aspect of the articles — and more. The movement doesn’t merely object to the income tax on moral, or natural-rights, ... [click for more]

Funding Leviathan, Part 1

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Part 1 | Part 2 The federal leviathan is fed by taxes. According to the Congressional Budget Office, during the federal government’s most recent fiscal year (FY 2006), which ended on September 30, 2006, total revenues were approximately $2.403 trillion. Most of this revenue was, of course, raised as a result of taxes confiscated from the American ... [click for more]

Ripping Off the Taxpayers

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The Big Ripoff: How Big Business and Big Government Steal Your Money by Timothy P. Carney (Hoboken, N.J.: John Wiley & Sons, 2006); 285 pages; $24.95. Frédéric Bastiat called it legal plunder when the state expropriated one set of property owners for the benefit of another. Whether it loots the workers to benefit the farmers, the farmers to benefit the workers, ... [click for more]

Beware Income-Tax Casuistry, Part 3

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Part 1 | Part 2 | Part 3 In 1895, when the U.S. Supreme Court knocked out an income-tax law in Pollock v. Farmers’ Loan & Trust Co., the champions of income taxation in America suffered a big setback. To reiterate what I said in part two of this series, the Court, contrary to what many ... [click for more]

Beware Income-Tax Casuistry, Part 2

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Part 1 | Part 2 | Part 3 The United States got its first income tax during the War Between the States, again demonstrating that war harms ordinary people in more ways than militarily. During any war government becomes an especially voracious consumer of the people’s resources and dissent is stifled or suppressed. So it is ... [click for more]

Beware Income-Tax Casuistry, Part 1

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Part 1 | Part 2 | Part 3 For many opponents of the income tax the name Brushaber is magical. It comes from Frank R. Brushaber v. Union Pacific Railroad Co., the 1916 U.S. Supreme Court case that upheld the 1913 income-tax law passed under the Sixteenth Amendment to the U.S. Constitution. That income-tax opponents would ... [click for more]

Death and Taxes

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A friend of mine recently passed away at his home. This, in and of itself, is not surprising, as he was 80 years old and had cancer, but this story is about what happened before and up until his death. My friend worked very hard for many years, had a successful career, and then retired. ... [click for more]

“Failure to File” Says It All

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“Willful failure to file a tax return is a misdemeanor per IRC Section 7203. In egregious cases, willful failure to file may be elevated to a felony under IRC 7201 Tax Evasion. In addition, a civil penalty for fraudulent failure to file may be applicable per IRC Section 6651(f).” That passage in ... [click for more]

Tax Revolts against Oppressive Governments

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Tax Revolt: The Rebellion against an Overbearing, Bloated, Arrogant, and Abusive Government, by Phil Valentine (Nashville, Tenn.: Nelson Current, 2005), 256 pages. More than a quarter century ago, Californians rebelled against an overbearing political establishment. Property assessments were climbing, state expenditures were rising, the budget surplus was ... [click for more]

The IRS vs. Ragnor Danksjold

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The feds are very upset with Walter Anderson, whom they’re accusing of being the “biggest tax cheat in American history.” They say he evaded taxes on $450 million in income, although he can’t be all bad because in 1998 he paid $494 in income taxes. So, the feds are now going ... [click for more]

Congressional Sadists

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Even though April 15 is more than a month and a half away, this is the time of year when people are thinking about and preparing their income-tax returns. So it’s a good time to contemplate this particular bit of oppression under which half the adult population labors. Many people act as ... [click for more]
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