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 2016   Douglass C. North: Trailblazer
    Winter 2016   Ludwig von Mises and Dietrich von Hildebrand: Some Remarkable Parallels
    Fall 2015   How Big Is Government in the United States?
[View All (53)]



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