Tax Resistance - History

History

The earliest and most widespread forms of taxation were the corvée and tithe, both of which can be traced back to the beginning of civilization. The corvée was state-imposed forced labour on peasants too poor to pay other forms of taxation (labour in ancient Egyptian is a synonym for taxes).

Because taxation is often perceived as oppressive, governments have always struggled with tax noncompliance and resistance. Indeed, it has been suggested that tax resistance played a significant role in the collapse of several empires, including the Egyptian, Roman, Spanish, and Aztec.

Reports of collective tax refusal include Zealots resisting the Roman poll tax during the 1st century AD, culminating in the First Jewish–Roman War. Other historic events that originated as tax revolts include the Magna Carta, the American Revolution and the French Revolution.

War tax resisters often highlight the relationship between income tax and war. In Britain income tax was introduced in 1799, to pay for weapons and equipment in preparation for the Napoleonic wars, whilst the US federal government imposed their first income tax in the Revenue Act of 1861 to help pay for the American Civil War.