Jump to ContentJump to Main Navigation
Learning to Love Form 1040Two Cheers for the Return-Based Mass Income Tax$
Users without a subscription are not able to see the full content.

Lawrence Zelenak

Print publication date: 2013

Print ISBN-13: 9780226018928

Published to Chicago Scholarship Online: September 2013

DOI: 10.7208/chicago/9780226019086.001.0001

Show Summary Details
Page of

PRINTED FROM CHICAGO SCHOLARSHIP ONLINE (www.chicago.universitypressscholarship.com). (c) Copyright University of Chicago Press, 2018. All Rights Reserved. Under the terms of the licence agreement, an individual user may print out a PDF of a single chapter of a monograph in CHSO for personal use (for details see www.chicago.universitypressscholarship.com/page/privacy-policy).date: 22 January 2019

Tax Protests, Tax Resistance, and Tax Cheating

Tax Protests, Tax Resistance, and Tax Cheating

(p.39) Three Tax Protests, Tax Resistance, and Tax Cheating
Learning to Love Form 1040

Lawrence Zelenak

University of Chicago Press

This chapter considers the return-based mass tax as a vehicle for not paying taxes, in the case of tax protesters and tax cheaters. Income tax has been used extensively as a vehicle for protests by those at both ends of the political spectrum. A tax protest requires a tax that gives the taxpayer a choice as to whether to comply. The return-based mass tax gives that choice to almost everyone. Although there are obvious arguments against a tax system highly vulnerable to protests, the openness to protests may serve an important safety-valve function. The return-based tax is also susceptible to widespread small-scale cheating, by failing to report income and by overstating deductions. Again, although there are obvious arguments that this vulnerability to cheating is bad thing, there is also something to be said in its favor. From one perspective, it may create a sense that one is trusted by the government (within limits), which may foster a corresponding sense of trust in government. From another perspective, it gives the average person a sense of (again, limited) empowerment to resist Leviathan.

Keywords:   return-based mass tax, taxes, tax payment, tax protest, tax cheaters, government trust

Chicago Scholarship Online requires a subscription or purchase to access the full text of books within the service. Public users can however freely search the site and view the abstracts and keywords for each book and chapter.

Please, subscribe or login to access full text content.

If you think you should have access to this title, please contact your librarian.

To troubleshoot, please check our FAQs, and if you can't find the answer there, please contact us.