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Volume 2  Number 2  •  Fall 1997
Other Issues:  

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

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
    Fall 2017   Freedom of Movement—the Sine Qua Non of Economic Prosperity and Progress
    Summer 2017   Moderation in Response to Provocation Is No Vice
    Winter 2017   First, Do No Harm
[View All (57)]







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