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.sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media print{body.ns-0 .mw-parser-output .sidebar{display:none!important}}</style><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330" /><table class="sidebar sidebar-collapse nomobile nowraplinks hlist"><tbody><tr><td class="sidebar-pretitle">Part of a series on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Tax" title="Tax">Taxation</a></th></tr><tr><td class="sidebar-image"><span typeof="mw:File"><a href="/wiki/File:10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/100px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png" decoding="async" width="100" height="113" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/150px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/200px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 2x" data-file-width="440" data-file-height="496" /></a></span></td></tr><tr><td class="sidebar-above"> An aspect of <a href="/wiki/Fiscal_policy" title="Fiscal policy">fiscal policy</a></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_policy" title="Tax policy">Policies</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Economic_justice" title="Economic justice">Economic justice</a></li> <li><a href="/wiki/Government_revenue" title="Government revenue">Government revenue</a></li> <li><a href="/wiki/Property_tax_equalization" title="Property tax equalization">Property tax equalization</a></li> <li><a href="/wiki/Tax_revenue" title="Tax revenue">Tax revenue</a></li> <li><a href="/wiki/Non-tax_revenue" title="Non-tax revenue">Non-tax revenue</a></li> <li><a href="/wiki/Tax_law" title="Tax law">Tax law</a></li> <li><a href="/wiki/Tax_bracket" title="Tax bracket">Tax bracket</a> <ul><li><a href="/wiki/Flat_tax" title="Flat tax">Flat tax</a></li></ul></li> <li><a href="/wiki/Income_tax_threshold" title="Income tax threshold">Tax threshold</a></li> <li><a class="mw-selflink selflink">Taxation as theft</a></li> <li><a href="/wiki/Tax_shift" title="Tax shift">Tax shift</a></li> <li><a href="/wiki/Tax_cut" title="Tax cut">Tax cut</a></li> <li><a href="/wiki/Tax_advantage" title="Tax advantage">Tax advantage</a></li> <li><a href="/wiki/Tax_incentive" title="Tax incentive">Tax incentive</a></li> <li><a href="/wiki/Tax_reform" title="Tax reform">Tax reform</a></li> <li><a href="/wiki/Tax_harmonization" title="Tax harmonization">Tax harmonization</a></li> <li><a href="/wiki/Tax_competition" title="Tax competition">Tax competition</a></li> <li><a href="/wiki/Double_taxation" title="Double taxation">Double taxation</a></li> <li><a href="/wiki/No_taxation_without_representation" title="No taxation without representation">Representation</a></li> <li><a href="/wiki/Medical_savings_account" title="Medical savings account">Medical savings account</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax#Economic_effects" title="Tax">Economics</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General Theory</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Effect_of_taxes_and_subsidies_on_price" title="Effect of taxes and subsidies on price">Price effect</a></li> <li><a href="/wiki/Excess_burden_of_taxation" title="Excess burden of taxation">Excess burden</a></li> <li><a href="/wiki/Tax_incidence" title="Tax incidence">Tax incidence</a></li> <li><a href="/wiki/Laffer_curve" title="Laffer curve">Laffer curve</a></li> <li><a href="/wiki/Optimal_tax" title="Optimal tax">Optimal tax</a></li> <li><a href="/wiki/Fiscal_illusion" title="Fiscal illusion">Fiscal illusion</a></li> <li><a href="/wiki/Theories_of_taxation" title="Theories of taxation">Theories</a></li> <li><a href="/wiki/Optimal_capital_income_taxation" title="Optimal capital income taxation">Optimal capital income taxation</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Distribution of Tax</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_rate" title="Tax rate">Tax rate</a></li> <li><a href="/wiki/Flat_tax" title="Flat tax">Flat</a></li> <li><a href="/wiki/Progressive_tax" title="Progressive tax">Progressive</a></li> <li><a href="/wiki/Regressive_tax" title="Regressive tax">Regressive</a></li> <li><a href="/wiki/Proportional_tax" title="Proportional tax">Proportional</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_collection" class="mw-redirect" title="Tax collection">Collection</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Revenue_service" title="Revenue service">Revenue service</a></li> <li><a href="/wiki/Revenue_stamp" title="Revenue stamp">Revenue stamp</a></li> <li><a href="/wiki/Tax_assessment" title="Tax assessment">Tax assessment</a></li> <li><a href="/wiki/Taxable_income" title="Taxable income">Taxable income</a></li> <li><a href="/wiki/Tax_lien" title="Tax lien">Tax lien</a></li> <li><a href="/wiki/Tax_refund" title="Tax refund">Tax refund</a></li> <li><a href="/wiki/Tax_shield" title="Tax shield">Tax shield</a></li> <li><a href="/wiki/Tax_residence" title="Tax residence">Tax residence</a></li> <li><a href="/wiki/Tax_preparation" class="mw-redirect" title="Tax preparation">Tax preparation</a></li> <li><a href="/wiki/Tax_protester" title="Tax protester">Tax protester</a></li> <li><a href="/wiki/Tax_investigation" title="Tax investigation">Tax investigation</a></li> <li><a href="/wiki/Tax_collector" title="Tax collector">Tax collector</a></li> <li><a href="/wiki/Tax_withholding" title="Tax withholding">Tax withholding</a></li> <li><a href="/wiki/Privatized_tax_collection" title="Privatized tax collection">Private tax collection</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_noncompliance" title="Tax noncompliance">Noncompliance</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Legal <a href="/wiki/Tax_avoidance" title="Tax avoidance">tax avoidance</a></th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Base_erosion_and_profit_shifting" title="Base erosion and profit shifting">Base erosion and profit shifting</a> (BEPS) <ul><li><a href="/wiki/Double_Irish_arrangement" title="Double Irish arrangement">Double Irish</a> <ul><li><a href="/wiki/Double_Irish_arrangement#Replacement_by_single_malt" title="Double Irish arrangement">Single Malt</a></li> <li><a href="/wiki/Double_Irish_arrangement#Backstop_of_capital_allowances" title="Double Irish arrangement">CAIA</a></li></ul></li> <li><a href="/wiki/Dutch_Sandwich" title="Dutch Sandwich">Dutch Sandwich</a></li></ul></li> <li><a href="/wiki/Tax_credit" title="Tax credit">Tax credit</a></li> <li><a href="/wiki/Tax_deduction" title="Tax deduction">Tax deduction</a></li> <li><a href="/wiki/Tax_exemption" title="Tax exemption">Tax exemption</a></li> <li><a href="/wiki/Taxpayer_groups" title="Taxpayer groups">Taxpayer groups</a></li> <li><a href="/wiki/Tax_holiday" title="Tax holiday">Tax holiday</a></li> <li><a href="/wiki/Tax_inversion" title="Tax inversion">Tax inversion</a></li> <li><a href="/wiki/Farm_(revenue_leasing)" title="Farm (revenue leasing)">Tax farming</a></li> <li><a href="/wiki/Repatriation_tax_avoidance" title="Repatriation tax avoidance">Repatriation tax avoidance</a></li> <li><a href="/wiki/Tax_patent" title="Tax patent">Tax patent</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Illegal <a href="/wiki/Tax_evasion" title="Tax evasion">tax evasion</a></th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Tax_amnesty" title="Tax amnesty">Tax amnesty</a></li> <li><a href="/wiki/Black_market" title="Black market">Black market</a></li> <li><a href="/wiki/Debtors%27_prison" title="Debtors' prison">Debtors' prison</a></li> <li><a href="/wiki/Tax_exile" title="Tax exile">Tax exile</a></li> <li><a href="/wiki/Smuggling" title="Smuggling">Smuggling</a></li> <li><a href="/wiki/Tax_resistance" title="Tax resistance">Tax resistance</a></li> <li><a href="/wiki/Transfer_mispricing" title="Transfer mispricing">Transfer mispricing</a></li> <li><a href="/wiki/Unreported_employment" title="Unreported employment">Unreported employment</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Locations</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_haven" title="Tax haven">Tax havens</a></li> <li><a href="/wiki/Corporate_haven" title="Corporate haven">Corporate havens</a></li> <li><a href="/wiki/Offshore_financial_centre" title="Offshore financial centre">Offshore financial centres</a> (OFCs)</li> <li><a href="/wiki/Offshore_magic_circle" title="Offshore magic circle">Offshore magic circle</a></li> <li><a href="/wiki/Conduit_and_sink_OFCs" title="Conduit and sink OFCs">Conduit and sink OFCs</a></li> <li><a href="/wiki/Financial_centre" title="Financial centre">Financial centres</a></li> <li><a href="/wiki/Financial_Secrecy_Index" title="Financial Secrecy Index">Financial Secrecy Index</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Major examples</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Ireland_as_a_tax_haven" title="Ireland as a tax haven">Ireland as a tax haven</a> <ul><li><i><a href="/wiki/Apple%27s_EU_tax_dispute" title="Apple's EU tax dispute">Ireland v. Commission</a></i></li> <li><a href="/wiki/Leprechaun_economics" title="Leprechaun economics">Leprechaun economics</a></li></ul></li> <li><a href="/wiki/2008_Liechtenstein_tax_affair" title="2008 Liechtenstein tax affair">Liechtenstein tax affair</a></li> <li><a href="/wiki/LuxLeaks" title="LuxLeaks">Luxembourg Leaks</a></li> <li><a href="/wiki/Offshore_Leaks" title="Offshore Leaks">Offshore Leaks</a></li> <li><a href="/wiki/Paradise_Papers" title="Paradise Papers">Paradise Papers</a></li> <li><a href="/wiki/Panama_Papers" title="Panama Papers">Panama Papers</a></li> <li><a href="/wiki/Swiss_Leaks" title="Swiss Leaks">Swiss Leaks</a></li> <li><a href="/wiki/United_States_as_a_tax_haven" title="United States as a tax haven">United States as a tax haven</a></li> <li><a href="/wiki/Panama_as_a_tax_haven" title="Panama as a tax haven">Panama as a tax haven</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/List_of_taxes" title="List of taxes">Types</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Direct_tax" title="Direct tax">Direct</a></li> <li><a href="/wiki/Indirect_tax" title="Indirect tax">Indirect</a></li> <li><a href="/wiki/Per_unit_tax" title="Per unit tax">Per unit</a></li> <li><a href="/wiki/Ad_valorem_tax" title="Ad valorem tax">Ad valorem</a></li> <li><a href="/wiki/Aviation_taxation_and_subsidies" title="Aviation taxation and subsidies">Aviation</a> <ul><li><a href="/wiki/Airport_improvement_fee" title="Airport improvement fee">Airport improvement</a></li> <li><a href="/wiki/Landing_fee" title="Landing fee">Landing</a></li> <li><a href="/wiki/Solidarity_tax_on_airplane_tickets" title="Solidarity tax on airplane tickets">Solidarity</a></li></ul></li> <li><a href="/wiki/Capital_gains_tax" title="Capital gains tax">Capital gains</a> <ul><li><a href="/wiki/Expatriation_tax" title="Expatriation tax">Expatriation</a></li></ul></li> <li><a href="/wiki/Consumption_tax" title="Consumption tax">Consumption</a> <ul><li><a href="/wiki/Departure_tax" title="Departure tax">Departure</a></li> <li><a href="/wiki/Hotel_tax" class="mw-redirect" title="Hotel tax">Hotel</a></li> <li><a href="/wiki/Sales_tax" title="Sales tax">Sales</a></li> <li><a href="/wiki/Stamp_duty" title="Stamp duty">Stamp</a></li> <li><a href="/wiki/Television_licence" title="Television licence">Television</a></li> <li><a href="/wiki/Tourist_tax" title="Tourist tax">Tourist</a></li> <li><a href="/wiki/Value-added_tax" title="Value-added tax">Value-added</a></li></ul></li> <li><a href="/wiki/Dividend_tax" title="Dividend tax">Dividend</a></li> <li><a href="/wiki/Environmental_tax" title="Environmental tax">Environmental tax</a> <ul><li><a href="/wiki/Carbon_tax" title="Carbon tax">Carbon</a></li> <li><a href="/wiki/Eco-tariff" title="Eco-tariff">Eco-tariff</a></li> <li><a href="/wiki/Landfill_tax" title="Landfill tax">Landfill</a></li> <li><a href="/wiki/Natural_resources_consumption_tax" title="Natural resources consumption tax">Natural resources consumption</a></li> <li><a href="/wiki/Severance_tax" title="Severance tax">Severance</a></li> <li><a href="/wiki/Steering_tax" title="Steering tax">Steering</a></li> <li><a href="/wiki/Stumpage" title="Stumpage">Stumpage</a></li></ul></li> <li><a href="/wiki/Excise" title="Excise">Excise</a> <ul><li><a href="/wiki/Alcohol_law" title="Alcohol law">Alcohol</a></li> <li><a href="/wiki/Cigarette_taxes_in_the_United_States" title="Cigarette taxes in the United States">Cigarette</a></li> <li><a href="/wiki/Fat_tax" title="Fat tax">Fat</a></li> <li><a href="/wiki/Meat_tax" title="Meat tax">Meat</a></li> <li><a href="/wiki/Sin_tax" title="Sin tax">Sin</a></li> <li><a href="/wiki/Sugary_drink_tax" title="Sugary drink tax">Sugary drink</a></li> <li><a href="/wiki/Tobacco_smoking" title="Tobacco smoking">Tobacco</a></li></ul></li> <li><a href="/wiki/Consolidated_Fund" title="Consolidated Fund">General</a></li> <li><a href="/wiki/Georgism" title="Georgism">Georgist</a></li> <li><a href="/wiki/Gift_tax" title="Gift tax">Gift</a></li> <li><a href="/wiki/Gross_receipts_tax" title="Gross receipts tax">Gross receipts</a></li> <li><a href="/wiki/Hypothecated_tax" title="Hypothecated tax">Hypothecated</a></li> <li><a href="/wiki/Income_tax" title="Income tax">Income</a></li> <li><a href="/wiki/Inheritance_tax" title="Inheritance tax">Inheritance (estate)</a></li> <li><a href="/wiki/Land_value_tax" title="Land value tax">Land value</a></li> <li><a href="/wiki/Luxury_tax" title="Luxury tax">Luxury</a></li> <li><a href="/wiki/Payroll_tax" title="Payroll tax">Payroll</a></li> <li><a href="/wiki/Pigouvian_tax" title="Pigouvian tax">Pigouvian</a></li> <li><a href="/wiki/Property_tax" title="Property tax">Property</a></li> <li><a href="/wiki/Resource_rent_tax" title="Resource rent tax">Resource rent</a></li> <li><a href="/wiki/Single_tax" title="Single tax">Single</a></li> <li><a href="/wiki/Surtax" title="Surtax">Surtax</a></li> <li><a href="/wiki/Turnover_tax" title="Turnover tax">Turnover</a></li> <li><a href="/wiki/Use_tax" title="Use tax">Use</a></li> <li><a href="/wiki/User_charge" title="User charge">User charge</a>/<a href="/wiki/User_fee" title="User fee">fee</a> <ul><li><a href="/wiki/Congestion_pricing" title="Congestion pricing">Congestion</a></li> <li><a href="/wiki/Fuel_tax" title="Fuel tax">Fuel</a></li> <li><a href="/wiki/Road_pricing" title="Road pricing">Road</a>/<a href="/wiki/GNSS_road_pricing" title="GNSS road pricing">GNSS</a></li> <li><a href="/wiki/Toll_(fee)" title="Toll (fee)">Toll</a></li> <li><a href="/wiki/Vehicle_miles_traveled_tax" title="Vehicle miles traveled tax">Vehicle miles traveled</a></li></ul></li> <li><a href="/wiki/Corporate_tax" title="Corporate tax">Corporate profit</a></li> <li><a href="/wiki/Excess_profits_tax" title="Excess profits tax">Excess profits</a></li> <li><a href="/wiki/Windfall_tax" title="Windfall tax">Windfall</a></li> <li><a href="/wiki/Negative_income_tax" title="Negative income tax">Negative (income)</a></li> <li><a href="/wiki/Wealth_tax" title="Wealth tax">Wealth</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/International_taxation" title="International taxation">International</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Financial_transaction_tax" title="Financial transaction tax">Financial transaction tax</a></li> <li><a href="/wiki/Association_for_the_Taxation_of_Financial_Transactions_and_for_Citizens%27_Action" title="Association for the Taxation of Financial Transactions and for Citizens' Action">ATTAC</a></li> <li><a href="/wiki/Currency_transaction_tax" title="Currency transaction tax">Currency transaction tax</a></li> <li><a href="/wiki/Common_Consolidated_Corporate_Tax_Base" title="Common Consolidated Corporate Tax Base"><span class="wrap">European Union Common Consolidated Corporate Tax Base</span></a> (CCCTB)</li> <li><a href="/wiki/Global_minimum_corporate_tax_rate" title="Global minimum corporate tax rate">Global minimum corporate tax rate</a></li> <li><a href="/wiki/Robin_Hood_tax" title="Robin Hood tax">Robin Hood tax</a></li> <li><a href="/wiki/Tobin_tax" title="Tobin tax">Tobin tax</a></li> <li><a href="/wiki/Spahn_tax" title="Spahn tax">Spahn tax</a></li> <li><a href="/wiki/Tax_equalization" title="Tax equalization">Tax equalization</a></li> <li><a href="/wiki/Tax_treaty" title="Tax treaty">Tax treaty</a></li> <li><a href="/wiki/Exchange_of_Information" class="mw-redirect" title="Exchange of Information">Exchange of Information</a></li> <li><a href="/wiki/Permanent_establishment" title="Permanent establishment">Permanent establishment</a></li> <li><a href="/wiki/Transfer_pricing" title="Transfer pricing">Transfer pricing</a></li> <li><a href="/wiki/European_Union_financial_transaction_tax" title="European Union financial transaction tax">European Union FTT</a></li> <li><a href="/wiki/Rule_against_foreign_revenue_enforcement" title="Rule against foreign revenue enforcement">Foreign revenue rule</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Trade" title="Trade">Trade</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Customs" title="Customs">Custom</a></li> <li><a href="/wiki/Duty_(economics)" class="mw-redirect" title="Duty (economics)">Duty</a></li> <li><a href="/wiki/Tariff" title="Tariff">Tariff</a> <ul><li><a href="/wiki/Import" title="Import">Import</a></li> <li><a href="/wiki/Export" title="Export">Export</a></li></ul></li> <li><a href="/wiki/Trade_war" title="Trade war">Tariff war</a></li> <li><a href="/wiki/Free_trade" title="Free trade">Free trade</a></li> <li><a href="/wiki/Free-trade_zone" title="Free-trade zone">Free-trade zone</a></li> <li><a href="/wiki/Trade_agreement" title="Trade agreement">Trade agreement</a></li> <li><a href="/wiki/ATA_Carnet" title="ATA Carnet">ATA Carnet</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)">Research</div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Academic</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Mihir_A._Desai" title="Mihir A. Desai">Mihir A. Desai</a></li> <li><a href="/wiki/Dhammika_Dharmapala" title="Dhammika Dharmapala">Dhammika Dharmapala</a></li> <li><a href="/wiki/James_R._Hines_Jr." title="James R. Hines Jr.">James R. Hines Jr.</a></li> <li><a href="/wiki/Ronen_Palan" title="Ronen Palan">Ronen Palan</a></li> <li><a href="/wiki/Joel_Slemrod" title="Joel Slemrod">Joel Slemrod</a></li> <li><a href="/wiki/Gabriel_Zucman" title="Gabriel Zucman">Gabriel Zucman</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Advocacy groups</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Institute_on_Taxation_and_Economic_Policy" title="Institute on Taxation and Economic Policy">Institute on Taxation and Economic Policy</a> (ITEP)</li> <li><a href="/wiki/Oxfam" title="Oxfam">Oxfam</a> (UK)</li> <li><a href="/wiki/Tax_Foundation" title="Tax Foundation">Tax Foundation</a> (US)</li> <li><a href="/wiki/Tax_Justice_Network" title="Tax Justice Network">Tax Justice Network</a> (TJN)</li> <li><a href="/wiki/Tax_Policy_Center" title="Tax Policy Center">Tax Policy Center</a> (US)</li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Religion" title="Religion">Religious</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Church_tax" title="Church tax">Church tax</a></li> <li><a href="/wiki/Eight_per_thousand" title="Eight per thousand">Eight per thousand</a></li> <li><a href="/wiki/Teind" title="Teind">Teind</a></li> <li><a href="/wiki/Tithe" title="Tithe">Tithe</a></li> <li><a href="/wiki/Fiscus_Judaicus" title="Fiscus Judaicus">Fiscus Judaicus</a></li> <li><a href="/wiki/Leibzoll" title="Leibzoll">Leibzoll</a></li> <li><a href="/wiki/Temple_tax" title="Temple tax">Temple tax</a></li> <li><a href="/wiki/Tolerance_tax" title="Tolerance tax">Tolerance tax</a></li> <li><a href="/wiki/Jizya" title="Jizya">Jizya</a></li> <li><a href="/wiki/Kharaj" title="Kharaj">Kharaj</a></li> <li><a href="/wiki/Khums" title="Khums">Khums</a></li> <li><a href="/wiki/Nisab" title="Nisab">Nisab</a></li> <li><a href="/wiki/Zakat" title="Zakat">Zakat</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Category:Taxation_by_country" title="Category:Taxation by country">By country</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> All Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/List_of_countries_by_tax_rates" title="List of countries by tax rates">List of countries by tax rates</a> <ul><li><a href="/wiki/List_of_countries_by_tax_revenue_to_GDP_ratio" class="mw-redirect" title="List of countries by tax revenue to GDP ratio">Tax revenue to GDP ratio</a></li></ul></li> <li><a href="/wiki/Tax_rates_in_Europe" title="Tax rates in Europe">Tax rates in Europe</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Individual Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Taxation_in_Albania" title="Taxation in Albania">Albania</a></li> <li><a href="/wiki/Taxation_in_Algeria" title="Taxation in Algeria">Algeria</a></li> <li><a href="/wiki/Taxation_in_Argentina" title="Taxation in Argentina">Argentina</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Australia" title="Taxation in Australia">Australia</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/wiki/Taxation_in_Bangladesh" title="Taxation in Bangladesh">Bangladesh</a></li> <li><a href="/wiki/Taxation_in_Bhutan" title="Taxation in Bhutan">Bhutan</a></li> <li><a href="/wiki/Taxation_in_Brazil" title="Taxation in Brazil">Brazil</a></li> <li><a href="/wiki/Taxation_in_Bulgaria" title="Taxation in Bulgaria">Bulgaria</a></li> <li><a href="/wiki/Taxation_in_the_British_Virgin_Islands" title="Taxation in the British Virgin Islands">BVI</a></li> <li><a href="/wiki/Taxation_in_Canada" title="Taxation in Canada">Canada</a></li> <li><a href="/wiki/Taxation_in_China" title="Taxation in China">China</a></li> <li><a href="/wiki/Taxation_in_Colombia" title="Taxation in Colombia">Colombia</a></li> <li><a href="/wiki/Taxation_in_Croatia" title="Taxation in Croatia">Croatia</a></li> <li><a href="/wiki/Taxation_in_Denmark" title="Taxation in Denmark">Denmark</a></li> <li><a href="/wiki/Taxation_in_Finland" title="Taxation in Finland">Finland</a></li> <li><a href="/wiki/Taxation_in_France" title="Taxation in France">France</a></li> <li><a href="/wiki/Taxation_in_Germany" title="Taxation in Germany">Germany</a></li> <li><a href="/wiki/Taxation_in_Greece" title="Taxation in Greece">Greece</a></li> <li><a href="/wiki/Taxation_in_Hong_Kong" title="Taxation in Hong Kong">Hong Kong</a></li> <li><a href="/wiki/Taxation_in_Iceland" title="Taxation in Iceland">Iceland</a></li> <li><a href="/wiki/Taxation_in_India" title="Taxation in India">India</a></li> <li><a href="/wiki/Taxation_in_Indonesia" title="Taxation in Indonesia">Indonesia</a></li> <li><a href="/wiki/Taxation_in_Iran" title="Taxation in Iran">Iran</a></li> <li><a href="/wiki/Taxation_in_the_Republic_of_Ireland" title="Taxation in the Republic of Ireland">Ireland</a></li> <li><a href="/wiki/Taxation_in_Israel" title="Taxation in Israel">Israel</a></li> <li><a href="/wiki/Taxation_in_Italy" title="Taxation in Italy">Italy</a></li> <li><a href="/wiki/Taxation_in_Japan" title="Taxation in Japan">Japan</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_Lithuania" title="Taxation in Lithuania">Lithuania</a></li> <li><a href="/wiki/Taxation_in_Malta" title="Taxation in Malta">Malta</a></li> <li><a href="/wiki/Taxation_in_Morocco" title="Taxation in Morocco">Morocco</a></li> <li><a href="/wiki/Taxation_in_Namibia" title="Taxation in Namibia">Namibia</a></li> <li><a href="/wiki/Taxation_in_the_Netherlands" title="Taxation in the Netherlands">Netherlands</a></li> <li><a href="/wiki/Taxation_in_New_Zealand" title="Taxation in New Zealand">New Zealand</a></li> <li><a href="/wiki/Taxation_in_Norway" title="Taxation in Norway">Norway</a></li> <li><a href="/wiki/Taxation_in_Pakistan" title="Taxation in Pakistan">Pakistan</a></li> <li><a href="/wiki/Taxation_in_the_State_of_Palestine" title="Taxation in the State of Palestine">Palestine</a></li> <li><a href="/wiki/Taxation_in_Peru" title="Taxation in Peru">Peru</a></li> <li><a href="/wiki/Taxation_in_the_Philippines" title="Taxation in the Philippines">Philippines</a></li> <li><a href="/wiki/Taxation_in_Poland" title="Taxation in Poland">Poland</a></li> <li><a href="/wiki/Taxation_in_Portugal" title="Taxation in Portugal">Portugal</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/wiki/Taxation_in_South_Africa" title="Taxation in South Africa">South Africa</a></li> <li><a href="/wiki/Taxation_in_Sri_Lanka" title="Taxation in Sri Lanka">Sri Lanka</a></li> <li><a href="/wiki/Taxation_in_Sweden" title="Taxation in Sweden">Sweden</a></li> <li><a href="/wiki/Taxation_in_Switzerland" title="Taxation in Switzerland">Switzerland</a></li> <li><a href="/wiki/Taxation_in_Taiwan" title="Taxation in Taiwan">Taiwan</a></li> <li><a href="/wiki/Taxation_in_Tanzania" title="Taxation in Tanzania">Tanzania</a></li> <li><a href="/wiki/Taxation_in_the_United_Arab_Emirates" title="Taxation in the United Arab Emirates">United Arab Emirates</a></li> <li><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">United Kingdom</a></li> <li><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">United States</a></li> <li><a href="/wiki/Taxation_in_Uruguay" title="Taxation in Uruguay">Uruguay</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-below" style="background-color: #efefef;"> <ul><li><span class="nowrap"><span class="noviewer" typeof="mw:File"><a href="/wiki/File:Emblem-money.svg" class="mw-file-description"><img alt="icon" 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abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Taxation_sidebar" title="Template:Taxation sidebar"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Taxation_sidebar" title="Template talk:Taxation sidebar"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Taxation_sidebar" title="Special:EditPage/Template:Taxation sidebar"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <figure typeof="mw:File/Thumb"><a href="/wiki/File:Loot_and_Extortion_-_geograph.org.uk_-_88390.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/5/50/Loot_and_Extortion_-_geograph.org.uk_-_88390.jpg/300px-Loot_and_Extortion_-_geograph.org.uk_-_88390.jpg" decoding="async" width="300" height="225" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/50/Loot_and_Extortion_-_geograph.org.uk_-_88390.jpg/450px-Loot_and_Extortion_-_geograph.org.uk_-_88390.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/50/Loot_and_Extortion_-_geograph.org.uk_-_88390.jpg/600px-Loot_and_Extortion_-_geograph.org.uk_-_88390.jpg 2x" data-file-width="640" data-file-height="480" /></a><figcaption><i>Loot and Extortion</i>. Statues at <a href="/wiki/Trago_Mills" title="Trago Mills">Trago Mills</a> (near <a href="/wiki/Liskeard" title="Liskeard">Liskeard</a>, <a href="/wiki/Cornwall" title="Cornwall">Cornwall</a>), dedicated to the UK <a href="/wiki/Inland_Revenue" title="Inland Revenue">Inland Revenue</a> service</figcaption></figure> <p>The position that <a href="/wiki/Tax" title="Tax">taxation</a> is <a href="/wiki/Theft" title="Theft">theft</a>, and therefore <a href="/wiki/Immorality" title="Immorality">immoral</a>, is found in a number of political philosophies. Its popularization marks a significant departure from <a href="/wiki/Conservatism" title="Conservatism">conservatism</a> and <a href="/wiki/Classical_liberalism" title="Classical liberalism">classical liberalism</a>, and has been considered <a href="/wiki/Radical_politics" title="Radical politics">radical</a> by many as a result.<sup id="cite_ref-Goff_1-0" class="reference"><a href="#cite_note-Goff-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-Doherty2009_2-0" class="reference"><a href="#cite_note-Doherty2009-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> The position is often held by <a href="/wiki/Anarcho-capitalism" title="Anarcho-capitalism">anarcho-capitalists</a>, <a href="/wiki/Objectivism_(Ayn_Rand)" class="mw-redirect" title="Objectivism (Ayn Rand)">objectivists</a>, most <a href="/wiki/Minarchists" class="mw-redirect" title="Minarchists">minarchists</a>, <a href="/wiki/Libertarianism_in_the_United_States" title="Libertarianism in the United States">right-wing libertarians</a>, and <a href="/wiki/Voluntaryism" title="Voluntaryism">voluntaryists</a>, as well as <a href="/wiki/Social_anarchism" title="Social anarchism">left-anarchists</a>, <a href="/wiki/Libertarian_socialism" title="Libertarian socialism">libertarian socialists</a> and some <a href="/wiki/Anarchist_communism" title="Anarchist communism">anarcho-communists</a>. </p><p>Proponents of this position see taxation as a violation of the <a href="/wiki/Non-aggression_principle" title="Non-aggression principle">non-aggression principle</a>.<sup id="cite_ref-mises_3-0" class="reference"><a href="#cite_note-mises-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> Under this view, government transgresses <a href="/wiki/Property_rights" class="mw-redirect" title="Property rights">property rights</a> by enforcing compulsory tax collection, regardless of what the amount may be.<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> Some opponents of taxation, like <a href="/wiki/Michael_Huemer" title="Michael Huemer">Michael Huemer</a>, argue that rightful ownership of property should be based on what he calls "natural property rights", not those determined by the law of the state.<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p><p>Defenders of taxation argue that the notions of both <a href="/wiki/Property_law" title="Property law">legal private property rights</a> and theft are defined by the legal framework of the state, and thus taxation by the state does not represent a violation of property law, unless the tax itself is illegal.<sup id="cite_ref-Murphy_7-0" class="reference"><a href="#cite_note-Murphy-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> Some defenders of taxation, such as socialist <a href="/wiki/Matt_Bruenig" title="Matt Bruenig">Matt Bruenig</a>, argue that the phrase "taxation is theft" is <a href="/wiki/Begging_the_question" title="Begging the question">question-begging</a>, since it relies on presupposing a particular theory of property entitlement.<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="History">History</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_as_theft&action=edit&section=1" title="Edit section: History"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In the 17th century, <a href="/wiki/John_Locke" title="John Locke">John Locke</a> took the position in <i><a href="/wiki/Second_Treatise_of_Government" class="mw-redirect" title="Second Treatise of Government">Second Treatise of Government</a></i> that government authority arises from the <a href="/wiki/Consent_of_the_governed" title="Consent of the governed">consent of the governed</a>, and not through the <a href="/wiki/Divine_right_of_kings" title="Divine right of kings">divine right of kings</a>.<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> The libertarian activist <a href="/wiki/L._K._Samuels" title="L. K. Samuels">L. K. Samuels</a>, asserts in his "Rulers' Paradox" that since the citizenry is the holder of all rights, governmental bodies derive their authority to govern society via elections of government officials. In that vein, Samuels maintains that citizens can only give rights which they have. The Rulers' Paradox comes into play when governmental bodies exercise rights that the citizens do not hold or could not hold. According to Samuels: "If ordinary citizens could assassinate, steal, imprison, torture, kidnap, and wiretap without incrimination, that authority could be transferred to government for its democratic arsenal of policymaking weaponry."<sup id="cite_ref-FOOTNOTESamuels2013308–309_11-0" class="reference"><a href="#cite_note-FOOTNOTESamuels2013308–309-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> Taxation could be viewed as theft since, according to Lockean natural rights doctrine, government authority must obtain their rights from the citizenry.<sup id="cite_ref-FOOTNOTESamuels2013308_12-0" class="reference"><a href="#cite_note-FOOTNOTESamuels2013308-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> </p> <p><a href="/wiki/Lysander_Spooner" title="Lysander Spooner">Lysander Spooner</a>, a 19th-century lawyer and <a href="/wiki/Political_philosophy" title="Political philosophy">political philosopher</a>, who had argued before the United States Supreme Court, wrote the essay <i><a href="/wiki/No_Treason:_The_Constitution_of_No_Authority" class="mw-redirect" title="No Treason: The Constitution of No Authority">No Treason: The Constitution of No Authority</a></i>. In it he stated that a supposed social contract cannot be used to justify governmental actions such as taxation, because government will initiate force against anyone who does not wish to enter into such a contract.</p><blockquote><p>No open, avowed, or responsible association, or body of men, can say this to him; because there is no such association or body of men in existence. If any one should assert that there is such an association, let him prove, if he can, who compose it. Let him produce, if he can, any open, written, or other authentic contract, signed or agreed to by these men; forming themselves into an association; making themselves known as such to the world; appointing him as their agent; and making themselves individually, or as an association, responsible for his acts, done by their authority. Until all this can be shown, no one can say that, in any legitimate sense, there is any such association; or that he is their agent; or that he ever gave his oath to them; or ever pledged his faith to them.<sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup></p></blockquote> <p>The 19th-century French economist <a href="/wiki/Fr%C3%A9d%C3%A9ric_Bastiat" title="Frédéric Bastiat">Frédéric Bastiat</a> described taxes as <a href="/wiki/Legal_plunder" class="mw-redirect" title="Legal plunder">legal plunder</a>. Bastiat held that the state's only legitimate function was to protect the life, liberty, and property of the individual. </p> <style data-mw-deduplicate="TemplateStyles:r1244412712">.mw-parser-output .templatequote{overflow:hidden;margin:1em 0;padding:0 32px}.mw-parser-output .templatequotecite{line-height:1.5em;text-align:left;margin-top:0}@media(min-width:500px){.mw-parser-output .templatequotecite{padding-left:1.6em}}</style><blockquote class="templatequote"><p>Now, legal plunder may be exercised in an infinite multitude of ways. Hence come an infinite multitude of plans for organization; tariffs, protection, perquisites, gratuities, encouragements, progressive taxation, free public education, right to work, right to profit, right to wages, right to assistance, right to instruments of labor, gratuity of credit, etc., etc. And it is all these plans, taken as a whole, with what they have in common, legal plunder, that takes the name of socialism.<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup></p></blockquote> <p><a href="/wiki/Murray_Rothbard" title="Murray Rothbard">Murray Rothbard</a> argued in <i><a href="/wiki/The_Ethics_of_Liberty" title="The Ethics of Liberty">The Ethics of Liberty</a></i> in 1982 that taxation is theft and that <a href="/wiki/Tax_resistance" title="Tax resistance">tax resistance</a> is therefore legitimate: "Just as no one is morally required to answer a robber truthfully when he asks if there are any valuables in one's house, so no one can be morally required to answer truthfully similar questions asked by the state, e.g., when filling out income tax returns."<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> </p><p><a href="/wiki/Andrew_Napolitano" title="Andrew Napolitano">Andrew Napolitano</a> attempts to justify the position that "taxation is theft" in his book <i>It Is Dangerous to Be Right When the Government Is Wrong</i> where he asks a series of rhetorical questions like "Is it theft if one man steals a car?" and "What if a gang of ten men take a vote (allowing the victim to vote as well) on whether to steal the car before stealing it?", showing what he believes are similarities between theft and taxation.<sup id="cite_ref-18" class="reference"><a href="#cite_note-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup><sup class="noprint Inline-Template noprint Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:No_original_research#Primary,_secondary_and_tertiary_sources" title="Wikipedia:No original research"><span title="This claim needs references to reliable secondary sources. (October 2020)">non-primary source needed</span></a></i>]</sup> </p> <div class="mw-heading mw-heading2"><h2 id="Response">Response</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_as_theft&action=edit&section=2" title="Edit section: Response"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div><p> Liam Murphy and <a href="/wiki/Thomas_Nagel" title="Thomas Nagel">Thomas Nagel</a> assert that since property rights are determined by laws and conventions, of which the state forms an integral part, taxation by the state cannot be considered theft. In their 2002 book, <i>The Myth of Ownership: Taxes and Justice</i>, they argue:</p><blockquote><p>...the emphasis on distributing the tax burden relative to pretax income is a fundamental mistake. Taxation does not take from people what they already own. Property rights are the product of a set of laws and conventions, of which the tax system forms a central part, so the fairness of taxes can’t be evaluated by their impact on preexisting entitlements. Pretax income has no independent moral significance. Standards of justice should be applied not to the distribution of tax burdens but to the operation and results of the entire framework of economic institutions.<sup id="cite_ref-Murphy_7-1" class="reference"><a href="#cite_note-Murphy-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup></p></blockquote> <p>Another justification of taxation is contained in <a href="/wiki/Social_contract" title="Social contract">social contract</a> theory. Proponents argue that the public has democratically allowed people to accumulate wealth with the understanding that a portion of that wealth would be allocated for public use. In their view, to accumulate wealth without taxation would be to violate this social understanding.<sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> Institutions such as the <a href="/wiki/International_Monetary_Fund" title="International Monetary Fund">IMF</a> and economist Alex Cobham, of the Tax Justice Network, argue that since public services in the form of education and infrastructure provides a foundation for wealth creation, a portion of those economic gains should therefore be used to continue to fund <a href="/wiki/Public_good_(economics)" class="mw-redirect" title="Public good (economics)">basic provisions</a> that provide the opportunity for future economic growth.<sup id="cite_ref-20" class="reference"><a href="#cite_note-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> The libertarian response to this is that they do not consent to the social contract, and that any compact that would involuntarily bind people to it is tantamount to slavery.<sup id="cite_ref-21" class="reference"><a href="#cite_note-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> Indeed, John Locke himself argued that the social contract was a voluntary arrangement.<sup id="cite_ref-22" class="reference"><a href="#cite_note-22"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_as_theft&action=edit&section=3" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1184024115">.mw-parser-output .div-col{margin-top:0.3em;column-width:30em}.mw-parser-output .div-col-small{font-size:90%}.mw-parser-output .div-col-rules{column-rule:1px solid #aaa}.mw-parser-output .div-col dl,.mw-parser-output .div-col ol,.mw-parser-output .div-col ul{margin-top:0}.mw-parser-output .div-col li,.mw-parser-output .div-col dd{page-break-inside:avoid;break-inside:avoid-column}</style><div class="div-col" style="column-width: 22em;"> <ul><li><a href="/wiki/Excess_burden_of_taxation" title="Excess burden of taxation">Excess burden of taxation</a></li> <li><a href="/wiki/Geolibertarianism" title="Geolibertarianism">Geolibertarianism</a> <ul><li><a href="/wiki/Land_value_tax" title="Land value tax">Land value tax</a> (proposed exception)</li></ul></li> <li><a href="/wiki/List_of_countries_by_tax_revenue_as_percentage_of_GDP" class="mw-redirect" title="List of countries by tax revenue as percentage of GDP">List of countries by tax revenue as percentage of GDP</a></li> <li><a href="/wiki/No_taxation_without_representation" title="No taxation without representation">No taxation without representation</a></li> <li><a href="/wiki/Non-aggression_principle" title="Non-aggression principle">Non-aggression principle</a></li> <li><a href="/wiki/Property_is_theft!" class="mw-redirect" title="Property is theft!">Property is theft!</a></li> <li><a href="/wiki/Property_rights_(economics)" title="Property rights (economics)">Property rights (economics)</a></li> <li><a href="/wiki/Tax_haven" title="Tax haven">Tax haven</a></li> <li><a href="/wiki/Tax_noncompliance" title="Tax noncompliance">Tax noncompliance</a></li> <li><a href="/wiki/Tax_protester_arguments" title="Tax protester arguments">Tax protester arguments</a></li> <li><a href="/wiki/Tax_resistance_in_the_United_States" title="Tax resistance in the United States">Tax resistance in the United States</a></li> <li><a href="/wiki/Taxation_as_slavery" title="Taxation as slavery">Taxation as slavery</a></li> <li><a href="/wiki/Tax#Views" title="Tax">Views on taxation</a></li> <li><a href="/wiki/Voluntary_taxation" title="Voluntary taxation">Voluntary taxation</a></li></ul> </div> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_as_theft&action=edit&section=4" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-Goff-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-Goff_1-0">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite id="CITEREFGoff2019" class="citation web cs1">Goff, Phillip (29 September 2019). <a rel="nofollow" class="external text" href="https://medium.com/aeon-magazine/is-taxation-theft-26793eb92a1e">"Is taxation theft?"</a>. <i><a href="/wiki/Aeon_(digital_magazine)" class="mw-redirect" title="Aeon (digital magazine)">Aeon Magazine</a></i>. <a rel="nofollow" class="external text" href="https://archive.today/20201106125733/https://medium.com/aeon-magazine/is-taxation-theft-26793eb92a1e">Archived</a> from the original on 6 November 2020<span class="reference-accessdate">. Retrieved <span class="nowrap">6 November</span> 2020</span>. <q>Some radical libertarians hold that all taxation is immoral, on the grounds that it amounts to the state stealing the money of private citizens. This is an extreme position, but the sense that tax…</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Aeon+Magazine&rft.atitle=Is+taxation+theft%3F&rft.date=2019-09-29&rft.aulast=Goff&rft.aufirst=Phillip&rft_id=https%3A%2F%2Fmedium.com%2Faeon-magazine%2Fis-taxation-theft-26793eb92a1e&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+as+theft" class="Z3988"></span></span> </li> <li id="cite_note-Doherty2009-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-Doherty2009_2-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFDoherty2009" class="citation book cs1">Doherty, Brian (2009). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=BOrT8tMMS5AC&dq=%22taxation+is+theft%22+radical&pg=PT345"><i>Radicals for Capitalism</i></a>. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/9780786731886" title="Special:BookSources/9780786731886"><bdi>9780786731886</bdi></a><span class="reference-accessdate">. Retrieved <span class="nowrap">22 August</span> 2022</span> – via <a href="/wiki/Google_Books" title="Google Books">Google Books</a>. <q>Doherty notes that in the 1960s, the self-proclaimed Radical Libertarian Alliance had "taxation is theft" as a central tenet and a constituent of its motto.</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Radicals+for+Capitalism&rft.date=2009&rft.isbn=9780786731886&rft.aulast=Doherty&rft.aufirst=Brian&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DBOrT8tMMS5AC%26dq%3D%2522taxation%2Bis%2Btheft%2522%2Bradical%26pg%3DPT345&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+as+theft" class="Z3988"></span></span> </li> <li id="cite_note-mises-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-mises_3-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFChodorov2007" class="citation web cs1">Chodorov, Frank (26 February 2007). <a rel="nofollow" class="external text" href="http://mises.org/etexts/taxrob.asp">"Taxation Is Robbery"</a>. <i><a href="/wiki/Mises_Institute" title="Mises Institute">Mises Institute</a></i><span class="reference-accessdate">. Retrieved <span class="nowrap">10 July</span> 2012</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Mises+Institute&rft.atitle=Taxation+Is+Robbery&rft.date=2007-02-26&rft.aulast=Chodorov&rft.aufirst=Frank&rft_id=http%3A%2F%2Fmises.org%2Fetexts%2Ftaxrob.asp&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+as+theft" class="Z3988"></span></span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFFeser" class="citation web cs1">Feser, Edward. <a rel="nofollow" class="external text" href="http://www.independent.org/pdf/tir/tir_05_2_feser.pdf">"Taxation, Forced Labor, and Theft (The Independent Review, Fall 2000, pp. 219–235)"</a> <span class="cs1-format">(PDF)</span><span class="reference-accessdate">. Retrieved <span class="nowrap">10 July</span> 2012</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Taxation%2C+Forced+Labor%2C+and+Theft+%28The+Independent+Review%2C+Fall+2000%2C+pp.+219%E2%80%93235%29&rft.aulast=Feser&rft.aufirst=Edward&rft_id=http%3A%2F%2Fwww.independent.org%2Fpdf%2Ftir%2Ftir_05_2_feser.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+as+theft" class="Z3988"></span></span> </li> <li id="cite_note-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-5">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFTame" class="citation web cs1">Tame, Chris R. <a rel="nofollow" class="external text" href="http://www.libertarian.co.uk/lapubs/polin/polin044.pdf">"Taxation Is Theft (Libertarian Alliance Political Note No 44, 1989)"</a> <span class="cs1-format">(PDF)</span><span class="reference-accessdate">. Retrieved <span class="nowrap">2 September</span> 2012</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Taxation+Is+Theft+%28Libertarian+Alliance+Political+Note+No+44%2C+1989%29&rft.aulast=Tame&rft.aufirst=Chris+R.&rft_id=http%3A%2F%2Fwww.libertarian.co.uk%2Flapubs%2Fpolin%2Fpolin044.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+as+theft" class="Z3988"></span></span> </li> <li id="cite_note-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-6">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.libertarianism.org/columns/is-taxation-theft">"Is Taxation Theft?"</a>. <i>Libertarianism.org</i>. Spring 2017.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Libertarianism.org&rft.atitle=Is+Taxation+Theft%3F&rft.ssn=spring&rft.date=2017&rft_id=https%3A%2F%2Fwww.libertarianism.org%2Fcolumns%2Fis-taxation-theft&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+as+theft" class="Z3988"></span></span> </li> <li id="cite_note-Murphy-7"><span class="mw-cite-backlink">^ <a href="#cite_ref-Murphy_7-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Murphy_7-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFMurphyNagel2002" class="citation journal cs1">Murphy, Liam; Nagel, Thomas (2002). <span class="id-lock-registration" title="Free registration required"><a rel="nofollow" class="external text" href="https://archive.org/details/mythofownershipt00murp">"Myth of Ownership, Taxes and Justice – Oxford Scholarship"</a></span>. <i>Oxfordscholarship.com</i>. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1093%2F0195150163.001.0001">10.1093/0195150163.001.0001</a>. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/9780195150162" title="Special:BookSources/9780195150162"><bdi>9780195150162</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Oxfordscholarship.com&rft.atitle=Myth+of+Ownership%2C+Taxes+and+Justice+%E2%80%93+Oxford+Scholarship&rft.date=2002&rft_id=info%3Adoi%2F10.1093%2F0195150163.001.0001&rft.isbn=9780195150162&rft.aulast=Murphy&rft.aufirst=Liam&rft.au=Nagel%2C+Thomas&rft_id=https%3A%2F%2Farchive.org%2Fdetails%2Fmythofownershipt00murp&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+as+theft" class="Z3988"></span></span> </li> <li id="cite_note-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-8">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFBadieBerg-SchlosserMorlino2011" class="citation encyclopaedia cs1"><a href="/wiki/Bertrand_Badie" title="Bertrand Badie">Badie, Bertrand</a>; <a href="/wiki/Dirk_Berg-Schlosser" title="Dirk Berg-Schlosser">Berg-Schlosser, Dirk</a>; <a href="/wiki/Leonardo_Morlino" title="Leonardo Morlino">Morlino, Leonardo</a>, eds. (2011). "???". <i><a href="/w/index.php?title=International_Encyclopedia_of_Political_Science&action=edit&redlink=1" class="new" title="International Encyclopedia of Political Science (page does not exist)">International Encyclopedia of Political Science</a></i>. <a href="/wiki/SAGE_Publications" class="mw-redirect" title="SAGE Publications">SAGE Publications</a>. p. 2132. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.4135%2F9781412994163">10.4135/9781412994163</a>. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/9781412959636" title="Special:BookSources/9781412959636"><bdi>9781412959636</bdi></a>. <q>Hence, private property cannot exist without a political system that defines its existence, its use, and the conditions of its exchange. That is, private property is defined and exists only because of politics.</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=bookitem&rft.atitle=%3F%3F%3F&rft.btitle=International+Encyclopedia+of+Political+Science&rft.pages=2132&rft.pub=SAGE+Publications&rft.date=2011&rft_id=info%3Adoi%2F10.4135%2F9781412994163&rft.isbn=9781412959636&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+as+theft" class="Z3988"></span></span> </li> <li id="cite_note-9"><span class="mw-cite-backlink"><b><a href="#cite_ref-9">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://mattbruenig.com/2015/01/26/violence-property-and-entitlement">"Violence, Property, Theft, and Entitlement"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Violence%2C+Property%2C+Theft%2C+and+Entitlement&rft_id=http%3A%2F%2Fmattbruenig.com%2F2015%2F01%2F26%2Fviolence-property-and-entitlement&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+as+theft" class="Z3988"></span></span> </li> <li id="cite_note-10"><span class="mw-cite-backlink"><b><a href="#cite_ref-10">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFLocke1690" class="citation web cs1">Locke, John (1690). <a rel="nofollow" class="external text" href="https://www.gutenberg.org/files/7370/7370-h/7370-h.htm">"Second Treatise of Government"</a>. <i><a href="/wiki/Project_Gutenberg" title="Project Gutenberg">Project Gutenberg</a></i>. <q>Sect. 97. And thus every man, by consenting with others to make one body politic under one government, puts himself under an obligation, to every one of that society, to submit to the determination of the majority, and to be concluded by it;</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Project+Gutenberg&rft.atitle=Second+Treatise+of+Government&rft.date=1690&rft.aulast=Locke&rft.aufirst=John&rft_id=https%3A%2F%2Fwww.gutenberg.org%2Ffiles%2F7370%2F7370-h%2F7370-h.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+as+theft" class="Z3988"></span></span> </li> <li id="cite_note-FOOTNOTESamuels2013308–309-11"><span class="mw-cite-backlink"><b><a href="#cite_ref-FOOTNOTESamuels2013308–309_11-0">^</a></b></span> <span class="reference-text"><a href="#CITEREFSamuels2013">Samuels 2013</a>, pp. 308–309.</span> </li> <li id="cite_note-FOOTNOTESamuels2013308-12"><span class="mw-cite-backlink"><b><a href="#cite_ref-FOOTNOTESamuels2013308_12-0">^</a></b></span> <span class="reference-text"><a href="#CITEREFSamuels2013">Samuels 2013</a>, pp. 308.</span> </li> <li id="cite_note-13"><span class="mw-cite-backlink"><b><a href="#cite_ref-13">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://praxeology.net/LS-NT-6.htm">"Lysander Spooner – No Treason No. 6: The Constitution of No Authority"</a>. Molinari Institute<span class="reference-accessdate">. Retrieved <span class="nowrap">4 November</span> 2016</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Lysander+Spooner+%E2%80%93+No+Treason+No.+6%3A+The+Constitution+of+No+Authority&rft.pub=Molinari+Institute&rft_id=http%3A%2F%2Fpraxeology.net%2FLS-NT-6.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+as+theft" class="Z3988"></span></span> </li> <li id="cite_note-14"><span class="mw-cite-backlink"><b><a href="#cite_ref-14">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://mises.org/library/section-xi">"Section XI – Lysander Spooner"</a>. <a href="/wiki/Mises_Institute" title="Mises Institute">Mises Institute</a>. 12 August 2010<span class="reference-accessdate">. Retrieved <span class="nowrap">4 November</span> 2016</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Section+XI+%E2%80%93+Lysander+Spooner&rft.pub=Mises+Institute&rft.date=2010-08-12&rft_id=https%3A%2F%2Fmises.org%2Flibrary%2Fsection-xi&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+as+theft" class="Z3988"></span></span> </li> <li id="cite_note-15"><span class="mw-cite-backlink"><b><a href="#cite_ref-15">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFBastiat" class="citation web cs1"><a href="/wiki/Fr%C3%A9d%C3%A9ric_Bastiat" title="Frédéric Bastiat">Bastiat, Frédéric</a>. <a rel="nofollow" class="external text" href="https://mises.org/sites/default/files/thelaw.pdf">"The law"</a> <span class="cs1-format">(PDF)</span><span class="reference-accessdate">. Retrieved <span class="nowrap">9 July</span> 2018</span>. <q>p. 14-15</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=The+law&rft.aulast=Bastiat&rft.aufirst=Fr%C3%A9d%C3%A9ric&rft_id=https%3A%2F%2Fmises.org%2Fsites%2Fdefault%2Ffiles%2Fthelaw.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+as+theft" class="Z3988"></span></span> </li> <li id="cite_note-16"><span class="mw-cite-backlink"><b><a href="#cite_ref-16">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFRothbard1998" class="citation book cs1"><a href="/wiki/Murray_N._Rothbard" class="mw-redirect" title="Murray N. Rothbard">Rothbard, Murray N.</a> (May 1998) [1982]. <a rel="nofollow" class="external text" href="http://mises.org/rothbard/ethics/twentyfour.asp">"24: The Moral Status of Relations to the State"</a>. <i>The Ethics of Liberty</i>. <a href="/wiki/Humanities_Press" class="mw-redirect" title="Humanities Press">Humanities Press</a>, <a href="/wiki/New_York_University_Press" title="New York University Press">New York University Press</a>. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-0-8147-7506-6" title="Special:BookSources/978-0-8147-7506-6"><bdi>978-0-8147-7506-6</bdi></a><span class="reference-accessdate">. Retrieved <span class="nowrap">2 September</span> 2012</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=bookitem&rft.atitle=24%3A+The+Moral+Status+of+Relations+to+the+State&rft.btitle=The+Ethics+of+Liberty&rft.pub=Humanities+Press%2C+New+York+University+Press&rft.date=1998-05&rft.isbn=978-0-8147-7506-6&rft.aulast=Rothbard&rft.aufirst=Murray+N.&rft_id=http%3A%2F%2Fmises.org%2Frothbard%2Fethics%2Ftwentyfour.asp&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+as+theft" class="Z3988"></span></span> </li> <li id="cite_note-17"><span class="mw-cite-backlink"><b><a href="#cite_ref-17">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFRothbard" class="citation web cs1"><a href="/wiki/Murray_N._Rothbard" class="mw-redirect" title="Murray N. 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Retrieved <span class="nowrap">22 May</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=tomwoods.com&rft.atitle=Ep.+865+Taxation+Isn%27t+Theft%2C+Because+of+the+Social+Contract+%7C+Tom+Woods&rft.aulast=Woods&rft.aufirst=Tom&rft_id=https%3A%2F%2Ftomwoods.com%2Fep-865-taxation-isnt-theft-because-of-the-social-contract%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+as+theft" class="Z3988"></span></span> </li> <li id="cite_note-22"><span class="mw-cite-backlink"><b><a href="#cite_ref-22">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFLocke2015" class="citation book cs1">Locke, John (2015). Bailey, Andrew (ed.). <i>The Second Treatise of Civil Government</i>. Peterborough, Can.: Broadview Press. p. 87. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/9781770485488" title="Special:BookSources/9781770485488"><bdi>9781770485488</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=The+Second+Treatise+of+Civil+Government&rft.place=Peterborough%2C+Can.&rft.pages=87&rft.pub=Broadview+Press&rft.date=2015&rft.isbn=9781770485488&rft.aulast=Locke&rft.aufirst=John&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+as+theft" class="Z3988"></span></span> </li> </ol></div></div> <div class="mw-heading mw-heading3"><h3 id="Bibliography">Bibliography</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_as_theft&action=edit&section=5" title="Edit section: Bibliography"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFSamuels2013" class="citation book cs1">Samuels, L. K. (2013). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=Q09bDQAAQBAJ"><i>In Defense of Chaos: The Chaology of Politics, Economics and Human Action</i></a>. <a href="/wiki/Apple_Valley,_CA" class="mw-redirect" title="Apple Valley, CA">Apple Valley, CA</a>: <a href="/w/index.php?title=Cobden_Press&action=edit&redlink=1" class="new" title="Cobden Press (page does not exist)">Cobden Press</a>. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/9781935942085" title="Special:BookSources/9781935942085"><bdi>9781935942085</bdi></a> – via <a href="/wiki/Google_Books" title="Google Books">Google Books</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=In+Defense+of+Chaos%3A+The+Chaology+of+Politics%2C+Economics+and+Human+Action&rft.place=Apple+Valley%2C+CA&rft.pub=Cobden+Press&rft.date=2013&rft.isbn=9781935942085&rft.aulast=Samuels&rft.aufirst=L.+K.&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DQ09bDQAAQBAJ&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+as+theft" class="Z3988"></span><sup class="noprint Inline-Template"><span style="white-space: nowrap;">[<i><a href="/wiki/Wikipedia:Link_rot" title="Wikipedia:Link rot"><span title=" Dead link tagged October 2020">dead link</span></a></i><span style="visibility:hidden; color:transparent; padding-left:2px">‍</span>]</span></sup></li></ul> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_as_theft&action=edit&section=6" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite class="citation news cs1"><a rel="nofollow" class="external text" href="https://www.economist.com/blogs/democracyinamerica/2011/04/taxes_and_government">"Ayn Rand on tax day"</a>. <i><a href="/wiki/The_Economist" title="The Economist">The Economist</a></i>. 15 April 2011.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+Economist&rft.atitle=Ayn+Rand+on+tax+day&rft.date=2011-04-15&rft_id=https%3A%2F%2Fwww.economist.com%2Fblogs%2Fdemocracyinamerica%2F2011%2F04%2Ftaxes_and_government&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+as+theft" class="Z3988"></span></li></ul> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><style 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.navbox-image img{max-width:none!important}@media print{body.ns-0 .mw-parser-output .navbox{display:none!important}}</style></div><div role="navigation" class="navbox" aria-labelledby="Tax_resistance86" style="padding:3px"><table class="nowraplinks mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231" /><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Tax_resistance" title="Template:Tax resistance"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Tax_resistance" title="Template talk:Tax resistance"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Tax_resistance" title="Special:EditPage/Template:Tax resistance"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Tax_resistance86" style="font-size:114%;margin:0 4em"><a href="/wiki/Tax_resistance" title="Tax resistance">Tax resistance</a></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">Topics</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Conscientious_objection_to_military_taxation" title="Conscientious objection to military taxation">Conscientious objection to military taxation</a></li> <li><a href="/wiki/List_of_historical_acts_of_tax_resistance" title="List of historical acts of tax resistance">List of historical acts of tax resistance</a></li> <li><a href="/wiki/Tax_resistance_in_the_United_States" title="Tax resistance in the United States">Tax resistance in the United States</a> .</li> <li><a href="/wiki/Category:Tax_resisters" title="Category:Tax resisters">List of tax resisters</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Methods</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Barter" title="Barter">Barter</a></li> <li><a href="/wiki/Gift_economy" title="Gift economy">Gift economy</a></li> <li><a href="/wiki/Local_currency" title="Local currency">Local currency</a></li> <li><a href="/wiki/Rebellion" title="Rebellion">Rebellion</a></li> <li><a href="/wiki/Self-sufficiency" class="mw-redirect" title="Self-sufficiency">Self-sufficiency</a></li> <li><a href="/wiki/Simple_living" title="Simple living">Simple living</a></li> <li><a href="/wiki/Tax_avoidance" title="Tax avoidance">Tax avoidance</a></li> <li><a href="/wiki/Tax_evasion" title="Tax evasion">Tax evasion</a></li> <li><a href="/wiki/Unreported_employment" title="Unreported employment">Unreported employment</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Organizations</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Addiopizzo" title="Addiopizzo">Addiopizzo</a></li> <li><a href="/wiki/Aide-toi,_le_ciel_t%27aidera" title="Aide-toi, le ciel t'aidera">Aide-toi, le ciel t'aidera</a></li> <li><a href="/wiki/All_Britain_Anti-Poll_Tax_Federation" title="All Britain Anti-Poll Tax Federation">All Britain Anti-Poll Tax Federation</a></li> <li><a href="/wiki/Anti-Poll_Tax_Unions" title="Anti-Poll Tax Unions">Anti-Poll Tax Unions</a></li> <li><a href="/wiki/Association_of_Real_Estate_Taxpayers" title="Association of Real Estate Taxpayers">Association of Real Estate Taxpayers</a></li> <li><a href="/wiki/Catalunya_Diu_Prou" title="Catalunya Diu Prou">Catalunya Diu Prou</a></li> <li><a href="/wiki/Committee_for_Non-Violent_Action" title="Committee for Non-Violent Action">Committee for Non-Violent Action</a></li> <li><a href="/wiki/Fasci_Siciliani" title="Fasci Siciliani">Fasci Siciliani</a></li> <li><a href="/wiki/I_Don%27t_Pay_Movement" title="I Don't Pay Movement">I Don't Pay Movement</a></li> <li><a href="/wiki/Irish_National_Land_League" title="Irish National Land League">Irish National Land League</a></li> <li><a href="/wiki/National_Campaign_for_a_Peace_Tax_Fund" title="National Campaign for a Peace Tax Fund">National Campaign for a Peace Tax Fund</a></li> <li><a href="/wiki/National_War_Tax_Resistance_Coordinating_Committee" title="National War Tax Resistance Coordinating Committee">National War Tax Resistance Coordinating Committee</a></li> <li><a href="/wiki/Northern_California_War_Tax_Resistance" title="Northern California War Tax Resistance">Northern California War Tax Resistance</a></li> <li><a href="/wiki/Pagal_Panthis" title="Pagal Panthis">Pagal Panthis</a></li> <li><a href="/wiki/Peace_churches" title="Peace churches">Peace churches</a></li> <li><a href="/wiki/Peacemakers" title="Peacemakers">Peacemakers</a></li> <li><a href="/wiki/Planka.nu" title="Planka.nu">Planka.nu</a></li> <li><a href="/wiki/Women%27s_Tax_Resistance_League" title="Women's Tax Resistance League">Women's Tax Resistance League</a></li> <li><a href="/wiki/Zuism" title="Zuism">Zuism</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Media</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><i><a href="/wiki/An_Act_of_Conscience" title="An Act of Conscience">An Act of Conscience</a></i></li> <li><i><a href="/wiki/Civil_Disobedience_(Thoreau)" title="Civil Disobedience (Thoreau)">Civil Disobedience</a></i></li> <li><i><a href="/wiki/Clericis_laicos" title="Clericis laicos">Clericis laicos</a></i></li> <li><i><a href="/wiki/The_Cold_War_and_the_Income_Tax:_A_Protest" class="mw-redirect" title="The Cold War and the Income Tax: A Protest">The Cold War and the Income Tax: A Protest</a></i></li> <li><i><a href="/wiki/Vyborg_Manifesto" title="Vyborg Manifesto">Vyborg Manifesto</a></i></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Campaigns<br />by century</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:1%">14th</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Tuchin_Revolt" class="mw-redirect" title="Tuchin Revolt">Tuchin Revolt</a></li> <li><a href="/wiki/Harelle" title="Harelle">Harelle</a></li> <li><a href="/wiki/Peasants%27_Revolt" title="Peasants' Revolt">Peasants' Revolt</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">15th</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Cornish_Rebellion_of_1497" class="mw-redirect" title="Cornish Rebellion of 1497">Cornish Rebellion of 1497</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">16th</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Croquant_rebellions" title="Croquant rebellions">Croquant rebellions</a></li> <li><a href="/wiki/Rappenkrieg_(Basel)" title="Rappenkrieg (Basel)">Rappenkrieg</a></li> <li><a href="/wiki/Revolt_of_the_Pitauds" title="Revolt of the Pitauds">Revolt of the Pitauds</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">17th</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Angelets" title="Angelets">Angelets</a></li> <li><a href="/wiki/Revolt_of_the_papier_timbr%C3%A9" title="Revolt of the papier timbré">Revolt of the papier timbré</a></li> <li><a href="/wiki/Revolt_of_the_va-nu-pieds" title="Revolt of the va-nu-pieds">Revolt of the va-nu-pieds</a></li> <li><a href="/wiki/Salt_Tax_Revolt" title="Salt Tax Revolt">Salt Tax Revolt</a> in Spain</li> <li><a href="/wiki/Moscow_uprising_of_1648" title="Moscow uprising of 1648">Salt Riot</a> in Moscow</li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">18th</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Boston_Tea_Party" title="Boston Tea Party">Boston Tea Party</a></li> <li><a href="/wiki/Fries%27s_Rebellion" title="Fries's Rebellion">Fries's Rebellion</a></li> <li><a href="/wiki/Gaspee_affair" title="Gaspee affair"><i>Gaspee</i> affair</a></li> <li><a href="/wiki/No_taxation_without_representation" title="No taxation without representation">No taxation without representation</a></li> <li><a href="/wiki/Philadelphia_Tea_Party" title="Philadelphia Tea Party">Philadelphia Tea Party</a></li> <li><a href="/wiki/Revolt_of_the_Comuneros_(New_Granada)" title="Revolt of the Comuneros (New Granada)">Revolt of the Comuneros (New Granada)</a></li> <li><a href="/wiki/Regulator_Movement_in_North_Carolina" title="Regulator Movement in North Carolina">Regulator Movement in North Carolina</a></li> <li><a href="/wiki/Whiskey_Rebellion" title="Whiskey Rebellion">Whiskey Rebellion</a></li> <li><a href="/wiki/White_Lotus_Rebellion" title="White Lotus Rebellion">White Lotus Rebellion</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">19th</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Anti-Rent_War" title="Anti-Rent War">Anti-Rent War</a></li> <li><a href="/wiki/Dog_Tax_War" title="Dog Tax War">Dog Tax War</a></li> <li><a href="/wiki/1810_House_Tax_Hartal" title="1810 House Tax Hartal">House Tax Hartal</a></li> <li><a href="/wiki/Hut_Tax_War_of_1898" title="Hut Tax War of 1898">Hut Tax War of 1898</a></li> <li><a href="/wiki/Low_Rebellion" title="Low Rebellion">Low Rebellion</a></li> <li><a href="/wiki/Mejba_Revolt" title="Mejba Revolt">Mejba Revolt</a></li> <li><a href="/wiki/Rebecca_Riots" title="Rebecca Riots">Rebecca Riots</a></li> <li><a href="/wiki/Saminism_Movement" title="Saminism Movement">Saminism Movement</a></li> <li><a href="/wiki/Tancament_de_Caixes" class="mw-redirect" title="Tancament de Caixes">Tancament de Caixes</a></li> <li><a href="/wiki/Tithe_War" title="Tithe War">Tithe War</a></li> <li><a href="/wiki/Wallachian_uprising_of_1821" title="Wallachian uprising of 1821">Wallachian uprising</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">20th</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Agbekoya" title="Agbekoya">Agbekoya</a></li> <li><a href="/wiki/Bambatha_Rebellion" title="Bambatha Rebellion">Bambatha Rebellion</a></li> <li><a href="/wiki/Bardoli_Satyagraha" title="Bardoli Satyagraha">Bardoli Satyagraha</a></li> <li><a href="/wiki/Beit_Sahour" title="Beit Sahour">Beit Sahour</a></li> <li><a href="/wiki/Bondelswarts_affair" class="mw-redirect" title="Bondelswarts affair">Bondelswarts affair</a></li> <li><a href="/wiki/Champaran_Satyagraha" title="Champaran Satyagraha">Champaran Satyagraha</a></li> <li><a href="/wiki/Gordon_Kahl" title="Gordon Kahl">Gordon Kahl</a></li> <li><a href="/wiki/Kheda_Satyagraha" class="mw-redirect" title="Kheda Satyagraha">Kheda Satyagraha</a></li> <li><a href="/wiki/Irwin_Schiff" title="Irwin Schiff">Irwin Schiff</a></li> <li><a href="/wiki/Johnson_cult" title="Johnson cult">Johnson cult</a></li> <li><a href="/wiki/Mau_movement" title="Mau movement">Mau movement</a></li> <li><a href="/wiki/Poll_Tax_Riots" class="mw-redirect" title="Poll Tax Riots">Poll Tax Riots</a></li> <li><a href="/wiki/Poplar_Rates_Rebellion" title="Poplar Rates Rebellion">Poplar Rates Rebellion</a></li> <li><a href="/wiki/Tupper_Saussy" title="Tupper Saussy">Tupper Saussy</a></li> <li><a href="/wiki/Turra_Coo" title="Turra Coo">Turra Coo</a></li> <li><a href="/wiki/Salt_March" title="Salt March">Salt March</a></li> <li><a href="/wiki/Vedaranyam_March" title="Vedaranyam March">Vedaranyam March</a></li> <li><a href="/wiki/Women%27s_poll_tax_repeal_movement" title="Women's poll tax repeal movement">Women's poll tax repeal movement</a></li> <li><a href="/wiki/Women%27s_War" title="Women's War">Women's War</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">21st</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Anti-austerity_movement_in_Greece" title="Anti-austerity movement in Greece">Anti-austerity movement in Greece</a></li> <li><a href="/wiki/Anti-Bin_Tax_Campaign" title="Anti-Bin Tax Campaign">Anti-Bin Tax Campaign</a></li> <li><a href="/wiki/Edward_and_Elaine_Brown" title="Edward and Elaine Brown">Edward and Elaine Brown standoff</a></li> <li><a href="/wiki/Bonnets_Rouges" title="Bonnets Rouges">Bonnets Rouges</a></li> <li><a href="/wiki/Campaign_Against_Home_and_Water_Taxes" title="Campaign Against Home and Water Taxes">Campaign Against Home and Water Taxes</a></li> <li><a href="/wiki/Movimento_Passe_Livre" title="Movimento Passe Livre">Movimento Passe Livre</a></li> <li><a href="/wiki/Movimiento_Pos_Me_Salto" title="Movimiento Pos Me Salto">Movimiento Pos Me Salto</a></li> <li><a href="/wiki/Yellow_vests_protests" title="Yellow vests protests">Yellow vests protests</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Related topics</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Income_tax_threshold" title="Income tax threshold">Income tax threshold</a></li> <li><a href="/wiki/Potentially_dangerous_taxpayer" title="Potentially dangerous taxpayer">Potentially dangerous taxpayer</a></li> <li><a href="/wiki/Render_unto_Caesar" title="Render unto Caesar">Render unto Caesar</a></li> <li><a href="/wiki/Sovereign_citizen_movement" title="Sovereign citizen movement">Sovereign citizen</a> / <a href="/wiki/Freeman_on_the_land_movement" title="Freeman on the land movement">Freeman on the land</a> / <a href="/wiki/Redemption_movement" title="Redemption movement">Redemption movement</a></li> <li><a href="/wiki/Tax_haven" title="Tax haven">Tax haven</a></li> <li><a href="/wiki/Tax_inversion" title="Tax inversion">Tax inversion</a></li> <li><a href="/wiki/Tax_noncompliance" title="Tax noncompliance">Tax noncompliance</a></li> <li><a href="/wiki/Tax_protester" title="Tax protester">Tax protester</a> (<a href="/wiki/Tax_protester_arguments" title="Tax protester arguments">arguments</a> / <a href="/wiki/Tax_protester_history_in_the_United_States" title="Tax protester history in the United States">history in the United States</a>)</li> <li><a href="/wiki/Tax_riot" title="Tax riot">Tax riot</a></li> <li><a href="/wiki/Taxation_as_slavery" title="Taxation as slavery">Taxation as slavery</a></li> <li><a class="mw-selflink selflink">Taxation as theft</a></li></ul> </div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235" /></div><div role="navigation" class="navbox" aria-labelledby="Types_of_justice47" style="padding:3px"><table class="nowraplinks mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231" /><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Types_of_justice" title="Template:Types of justice"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Types_of_justice" title="Template talk:Types of justice"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Types_of_justice" title="Special:EditPage/Template:Types of justice"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Types_of_justice47" style="font-size:114%;margin:0 4em">Types of <a href="/wiki/Justice" title="Justice">justice</a></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">In <a href="/wiki/Philosophy" title="Philosophy">philosophy</a></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="https://en.wiktionary.org/wiki/commutative_justice" class="extiw" title="wikt:commutative justice">Commutative</a></li> <li><a href="/wiki/Distributive_justice" title="Distributive justice">Distributive</a></li> <li><a href="/wiki/Divine_judgment" title="Divine judgment">Divine</a></li> <li><a href="/wiki/Interactional_justice" title="Interactional justice">Interactional</a></li> <li><a href="/wiki/Global_justice" title="Global justice">Global</a></li> <li><a href="/wiki/Natural_justice" title="Natural justice">Natural</a></li> <li><a href="/wiki/Organizational_justice" title="Organizational 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