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Revolution and Taxation: a tax-based review on the American Revolution
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Mohamadreza Danesh shahraki *   |
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Abstract: (355 Views) |
| In the current legal and economic literature, tax is usually considered to be the most important source of financing the revenues required by governments. In this literature, the link between taxation and government is reduced in the deepest analysis to the need for citizens to strive for a satisfactory tax payment process. However, a careful study of the history of political and legal developments shows that, at least in the modern era, taxation has a much more important place. In fact, the tax not only as a superstructure announces the fundamental changes in society and the state, but in many cases as an infrastructural institution has given rise to great social changes that have ultimately shaped all-encompassing social movements and revolutions. One important historical example in which this claim can be traced is the American Revolution of Independence. During the American Revolution, as will be seen, taxes led to widespread protests by North Americans against British colonialism. It was in the aftermath of these protests that taxes again challenged the relations of the various social classes of American society, stirred the lower and middle classes against the upper classes of society, and staged a revolution in the revolution. The IRS even changed the relations of the upper classes of American society to the point that these classes competed with each other for lower taxes and greater use of public goods and the power of the masses. In this article, after examining the concept of representation in public law and taxation in the tradition of modern public law, a new reading of the American Revolution based on the institution of taxation is presented. A reading based on historical evidence that is certainly not limited to American history and that all societies will be prone to similar developments. |
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| Keywords: Tax, Revolution, Government Legitimacy, Class Relations, Representation. |
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Full-Text [PDF 216 kb]
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Type of Study: Research |
Subject:
Special
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