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Death and Taxes
By Robert Higgs
This article appeared in the Fall 1997 issue of The Independent Review


Abstract

From the revolutionary-era Whiskey tax to twentieth-century war taxes, the proverbial two certainties of life have exhibited an uncanny correlation throughout American history. And through such institutional fixtures as federal excise taxes, the Sixteenth Amendment, the IRS and federal income tax withholding, war finance has profoundly altered the individual’s relationship to the American state.



Other Independent Review articles by Robert Higgs
    Summer 2015   Gross Domestic Product—an Index of Economic Welfare or a Meaningless Metric?
    Spring 2015   Compassion—a Critical Factor for Attaining and Maintaining a Free Society
    Winter 2015   Tolstoy’s Manifesto on the State, Christian Anarchy, and Pacifism
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Volume 2 Number 2
Fall 1997

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