How you can resist funding the government → other forms our opposition can take → nonviolent action; “People Power” → theorists → James C. Scott

Dora Montefiore wrote a book, From a Victorian to a Modern (1927), a chapter of which she devoted to her tax resistance and the “Siege of Montefiore” in which she held off the tax collector for several weeks:

“Women Must Vote for the Laws They Obey and the Taxes They Pay”

I had already, during the Boer War, refused willingly to pay income tax, because payment of such tax went towards financing a war in the making of which I had had no voice. In a bailiff had been put in my house, a levy of my goods had been made, and they had been sold at public auction in Hammersmith. The result as far as publicity was concerned was half a dozen lines in the corner of some daily newspapers, stating the fact that Mrs. Montefiore’s goods had been distrained and sold for payment of income tax; and there the matter ended.

When talking this over in with Theresa Billington and Annie Kenney, I told them that now we had the organisation of the W.S.P.U. to back me up I would, if it were thought advisable, not only refuse to pay income tax, but would shut and bar my doors and keep out the bailiff, so as to give the demonstration more publicity and thus help to educate public opinion about the fight for the political emancipation of women which was going on. They agreed that if I would do my share of passive resistance they would hold daily demonstrations outside the house as long as the bailiff was excluded and do all in their power outside to make the sacrifice I was making of value to the cause. In , therefore, when the authorities sent for the third time to distrain on my goods in order to take what was required for income tax, I, aided by my maid, who was a keen suffragist, closed and barred my doors and gates on the bailiff who had appeared outside the gate of my house in Upper Mall, Hammersmith, and what was known as the “siege” of my house began.

As is well known, bailiffs are only allowed to enter through the ordinary doors. They may not climb in at a window and at certain hours they may not even attempt an entrance. These hours are from sunset to sunrise, and from sunset on Saturday evening till sunrise on Monday morning. During these hours the besieged resister to income tax can rest in peace. From the day of this simple act of closing my door against the bailiff, an extraordinary change came over the publicity department of daily and weekly journalism towards this demonstration of passive resistance on my part. The tradespeople of the neighbourhood were absolutely loyal to us besieged women, delivering their milk and bread, etc., over the rather high garden wall which divided the small front gardens of Upper Mall from the terraced roadway fronting the river. The weekly wash arrived in the same way and the postman day by day delivered very encouraging budgets of correspondence, so that practically we suffered very little inconvenience, and as we had a small garden at the back we were able to obtain fresh air.

On the morning following the inauguration of the siege, Annie Kenney and Theresa Billington, with other members of the W.S.P.U., came round to see how we were getting on and to encourage our resistance. They were still chatting from the pavement outside, while I stood on the steps of No. 32 Upper Mall, when there crept round from all sides men with notebooks and men with cameras, and the publicity stunt began. These men had been watching furtively the coming and going of postmen and tradesmen. Now they posted themselves in front, questioning the suffragists outside and asking for news of us inside. They had come to make a “story” and they did not intend to leave until they had got their “story.” One of them returned soon with a loaf of bread and asked Annie Kenney to hand it up over the wall to my housekeeper, whilst the army of men with cameras “snapped” the incident. Some of them wanted to climb over the wall so as to be able to boast in their descriptions that they had been inside what they pleased to call “The Fort”; but the policeman outside (there was a policeman on duty outside during all the six weeks of a siege) warned them that they must not do this so we were relieved, in this respect, from the too close attention of eager pressmen. But all through the morning notebooks and cameras came and went, and at one time my housekeeper and I counted no less than twenty-two pressmen outside the house. A woman sympathiser in the neighbourhood brought during the course of the morning, a pot of home-made marmalade, as the story had got abroad that we had no provisions and had difficulty in obtaining food. This was never the case as I am a good housekeeper and have always kept a store cupboard, but we accepted with thanks the pot of marmalade because the intentions of the giver were so excellent; but this incident was also watched and reported by the Press.

Annie Kenney and Theresa Billington had really come round to make arrangements for a demonstration on the part of militant women that afternoon and evening in front of the house, so at an opportune moment, when the Press were lunching, the front gate was unbarred and they slipped in. The feeling in the neighbourhood towards my act of passive resistance was so excellent and the publicity being given by the Press in the evening papers was so valuable that we decided to make the Hammersmith “Fort” for the time being the centre of the W.S.P.U. activities, and daily demonstrations were arranged for and eventually carried out. The road in front of the house was not a thoroughfare, as a few doors further down past the late Mr. William Morris’s home of “Kelmscott,” at the house of Mr. and Mrs. Cobden-Sanderson, there occurred one of those quaint alley-ways guarded by iron posts, which one finds constantly on the borders of the Thames and in old seaside villages. The roadway was, therefore, ideal for the holding of a meeting, as no blocking of traffic could take place, and day in, day out the principles for which suffragists were standing we expounded to many who before had never even heard of the words Woman Suffrage. At the evening demonstrations rows of lamps were hung along the top of the wall and against the house, the members of the W.S.P.U. speaking from the steps of the house, while I spoke from one of the upstairs windows. On the little terrace of the front garden hung during the whole time of the siege a red banner with the letters painted in white:

“Women should vote for the laws they obey and the taxes they pay.”

This banner appeared later on during our fight, so it has a little history quite of its own.

The members of the I.L.P., of which there was a good branch in Hammersmith, were very helpful, both as speakers and organisers during these meetings, but the Members of the Social Democratic Federation, of which I was a member, were very scornful because they said we should have been asking at that moment for Adult Suffrage and not Votes for Women; but although I have always been a staunch adult suffragist, I felt that at that moment the question of the enfranchisement of women was paramount, as we had to educate the public in our demands and in the reasons for our demands, and as we found that with many people the words “Adult Suffrage” connoted only manhood suffrage, our urgent duty was at that moment to gain Press publicity up and down the country and to popularise the idea of the political enfranchisement of women.

So the siege wore on; Press notices describing it being sent to me not only from the United Kingdom, but from Continental and American newspapers, and though the garbled accounts of what I was doing and what our organisation stood for often made us laugh when we read them, still there was plenty of earnest and useful understanding in many articles, while shoals of letters came to me, a few sadly vulgar and revolting, but the majority helpful and encouraging. Some Lancashire lads who had heard me speaking in the Midlands wrote and said that if I wanted help they would come with their clogs but that was never the sort of support I needed, and though I thanked them, I declined the help as nicely as I could. Many Members of Parliament wrote and told me in effect that mine was the most logical demonstration that had so far been made; and it was logical I know as far as income tax paying women were concerned; and I explained in all my speeches and writings that though it looked as if I were only asking for Suffrage for Women on a property qualification, I was doing this because the mass of non-qualified women could not demonstrate in the same way, and I was to that extent their spokeswoman. It was the crude fact of women’s political disability that had to be forced on an ignorant and indifferent public, and it was not for any particular Bill or Measure or restriction that I was putting myself to this loss and inconvenience by refusing year after year to pay income tax, until forced to do so by the powers behind the Law. The working women from the East End came, time and again, to demonstrate in front of my barricaded house and understood this point and never swerved in their allegiance to our organisation; in fact, it was during these periods and succeeding years of work among the people that I realised more and more the splendid character and “stuff” that is to be found among the British working class. They are close to the realities of life, they are in daily danger of the serious hurts of life, unemployment, homelessness, poverty in its grimmest form, and constant misunderstanding by the privileged classes, yet they are mostly light-hearted and happy in small and cheap pleasures, always ready to help one another with lending money or apparel, great lovers of children, great lovers when they have an opportunity, of real beauty. Yet they are absolutely “unprivileged,” being herded in the “Ghetto” of the East End, and working and living under conditions of which most women in the West End have no idea; and I feel bound to put it on record that though I have never regretted, in fact, I have looked back on the years spent in the work of Woman Suffrage as privileged years, yet I feel very deeply that as far as those East End women are concerned, their housing and living conditions are no better now than when we began our work. The Parliamentary representation we struggled for has not been able to solve the Social Question, and until that is solved the still “unprivileged” voters can have no redress for the shameful conditions under which they are compelled to work and live.

I also have to record with sorrow that though some amelioration in the position of the married mother towards her child or children has been granted by law, the husband is still the only parent in law, and he can use that position if he chooses, to tyrannise over the wife. He must, however, appoint her as one of the guardians of his children after his death.

, the time was approaching when, according to information brought in from outside the Crown had the power to break open my front door and seize my goods for distraint. I consulted with friends and we agreed that as this was a case of passive resistance, nothing could be done when that crisis came but allow the goods to be distrained without using violence on our part. When, therefore, at the end of those weeks the bailiff carried out his duties, he again moved what he considered sufficient goods to cover the debt and the sale was once again carried out at auction rooms in Hammersmith. A large number of sympathisers were present, but the force of twenty-two police which the Government considered necessary to protect the auctioneer during the proceedings was never required, because again we agreed that it was useless to resist force majeure when it came to technical violence on the part of the authorities.

Some extracts from interviews and Press cuttings of the period will illustrate what was the general feeling of the public towards the protest I was making under the auspices of the W.S.P.U.

The representative of the Kensington News, who interviewed me during the course of the siege, wrote thus:—

Independent alike in principles and politics, it is the policy of the Kensington News to extend to both sides of current questions a fair consideration. Accordingly our representative on Tuesday last attended at the residence of Mrs. Montefiore, who is resisting the siege of the tax collector, as a protest against taxation without representation.

On Hammersmith Mall, within a stone’s throw of the house wherein Thomson wrote “The Seasons”; of Kelmscott House, the home of William Morris, and within the shadow of those glorious elms planted by Henrietta Maria, the consort of Charles , a bright red banner floats in front of a dull red house, inscribed: “Women should vote for the laws they obey and the taxes they pay”….

Certainly as mild a mannered a demonstrator as ever displayed a red banner, refined of voice and manner, Mrs. Montefiore, who is a widow, would be recognised at once as a gentlewoman. We were received with charming courtesy, and seated in the dining-room proceeded with our work of catechising.

Primarily we elicited that Mrs. Montefiore resented the term suffragette. “It emanated, I believe from the Daily Mail, but is entirely meaningless. The term ‘suffragist’ is English and understandable. What I object to most strenuously is the attempt of certain sections of the Press to turn to ridicule what is an honest protest against what we regard as a serious wrong.”

“So far, what has happened?”

“The tax collector has been, with the sheriff, and I have refused them admittance, barred my doors, and hung up the banner you saw outside.” Then questioned as to the reason for her action, Mrs. Montefiore explained:

“I am resisting payment of, not rates, but the Imperial taxes. I pay my rates willingly and cheerfully, because I possess my municipal vote. I can vote for the Borough and County Councils, and on the election of Guardians. I want you to understand this; my income is derived mainly from property in Australia, where for many years I resided. It is taxed over there, and again in this country. I never objected to paying taxes in Australia, because there women have votes both for the State Parliament and for the Commonwealth. There women are not disqualified from sitting in the Commonwealth Parliament. One lady at the last election, although unsuccessful, polled over 20,000 votes.”

“You were not one of the ladies who created a disturbance behind the House of Commons grille?”

“No. I was, however, one of the deputation to Sir Henry Campbell-Bannerman, and I listened to his very unsatisfactory answers. This action of mine is the rejoinder to Sir Henry’s reply. He said we must educate Parliament — so we thought we would, in my active resistance, give Parliament an object lesson. Remember, it was the first Reform Bill that definitely excluded women from the franchise. Prior to that Bill they possessed votes as burgesses and owners of property. We only seek restitution. After the Reform Bill certain women in Manchester actually tested their right to be registered as voters, and the judges decided against them. Mr. Keir Hardie, who is our champion, deals with this in his pamphlet.”

“You are selecting certain candidates to further your cause in Parliament,” we suggested.

“Certainly,” was the reply. “The women employed in the textile factories at Wigan ran a candidate of their own at the last election, and I addressed vast meetings at every street corner at Wigan. I have received many messages of sympathy and encouragement from the women and the men in Wigan.”

“Have you taken Counsel’s opinion on your resisting action?”

“No, I am relying on the justice of my cause.”

“What is the next step you anticipate?”

“I believe their next weapon is a break warrant. I have had my furniture distrained on and sold twice already in this cause. Of course, I am only a woman. I know the law, as it stands, is stronger than I, and I suppose in the long run I shall have to yield to force majeure, but I shall fight as long as I am able. Only,” the lady added with a plaintiveness that might have appealed to the most implacable anti-Woman Suffragist, “one would have thought that men would have been more chivalrous, and would not force us to fight in this way to the bitter end for the removal of the sex disability.”

“Do you look for assistance from any, and which, political party?” we asked. Mrs. Montefiore shook her head.

“Our only policy is to play off one, against the other. I am a humble disciple of Mrs. Wolstenholme Elmy, who, now 73 years of age, has for 41 years been a worker in the woman’s cause. She has witnessed fourteen Parliaments, but has never seen a Cabinet so inimical to Woman’s Suffrage as the present. Every time the franchise is extended the women’s cause goes back; her hopes are far less now with seven millions on the register than they were with half a million. Gladstone was the worst enemy woman’s suffrage ever had.”

In conclusion Mrs. Montefiore said: “We claim that the word ‘person’ in Acts of Parliament connected with voting should include women. We believe that action goes further than words. I am taking this action to bring our cause before the public.”

Without committing ourselves on the question of the cause itself, we could not resist expressing the hope that the lady’s devotion to it had not entailed hardship or suffering. She smiled bravely, and said: “I have received much sympathy and encouragement, and many kindnesses.” We ventured one more question: “Are you downhearted?” The answer was a smiling “No!” and we left Mrs. Montefiore’s residence impressed at any rate with the sincerity of her belief in, and her devotion to, the cause she has espoused.

The Labour Leader of , had the following:—

“No taxation without representation” is one of the cardinal doctrines of the British Constitution. But like many other ideas of British liberty it exists more on paper than in reality.

It has been left for the modern generation of suffragettes to point out that one whole sex subject to all the taxes which are imposed, has yet absolutely no representation on the body which determines and passes those taxes.

The siege of “Fort Montefiore” is the tangible expression of this protest.

On two previous occasions Mrs. Montefiore has had her goods seized for refusing to pay income tax.

she determined upon more militant tactics. Some eight or nine weeks ago she was called upon for the income tax. As she persisted in her refusal to pay, a bailiff was summoned. Mrs. Montefiore’s reply was to bolt and bar her house against the intruder, and to display a red flag over her summerhouse, with the inscription: “Women should vote for the laws they obey and the taxes they pay.”

Fort Suffragette, as Mrs. Montefiore’s house may be called, is an ideal place, in which to defy an income-tax collector; and a few determined women could hold it against an army from the Inland Revenue Department. It is a substantial three-storeyed villa in a narrow road (Upper Mall, Hammersmith).

A few feet from the front the Thames flows by; and the house is guarded by a high wall, the only access being through a stoutly built arched doorway. The “siege” began on , and up to the present the bailiff has not succeeded in forcing an entry. Meanwhile, important demonstrations have taken place outside, and the crowd has been addressed by various speakers, including Mrs. Montefiore, who has spoken from an upper window of her house.

On one of these occasions Mrs. Montefiore alluded to the Prime Minister’s reply to the recent deputation on Women’s Suffrage, in which he advised them “to educate Parliament.” She was giving Parliament an object lesson. “They had had enough abstract teaching,” she said, “now a little concrete teaching may do them good, and they will see that there are women in England who feel their disability so keenly that they will stop at nothing, and put themselves to every inconvenience and trouble in order to show the world and the Men of England what their position is, and how keenly they feel it”… A resolution was carried declaring that taxation without representation was tyranny, thanking Mrs. Montefiore for her stand, and calling upon the Government to enfranchise women this session.

Susan B. Anthony was one of my dear and valued friends in the suffrage movement, and I received from New York the following interesting communication with cordial wishes for the success of my protest:—

Appeal made yearly by Susan. B. Anthony to the City Treasurer, Rochester, New York, When paying her property tax.

To THE CITY TREASURER, ROCHESTER, N.Y.

Enclosed please find cheque for tax on my property for , with a protest in the name of ten thousand other tax-paying women in the City of Rochester, who are deemed fully capable, intellectually, morally and physically of earning money, and contributing their full share towards the expenses of the Government, but totally incapable of deciding as to the proper expenditure of such money. Please let the record show as “paid under protest.”

Yours for justice to each and every person of this Republic.
MARY S. ANTHONY.

TO THE COUNTY TREASURER.

Enclosed find County tax for . A minor may live to become of age, the illiterate to be educated, the lunatic to regain his reason, the idiot to become intelligent — when each and all can decide what shall be the laws, and who shall enforce them; but the woman, never. I protest against paying taxes to a Government which allows its women to be thus treated. Please so record it.

MARY S. ANTHONY.


Tax resistance campaigns have found it useful to identify resonances with popular myths, esteemed tax rebellions of yore, and semi-fictional heroes. Here are some examples:

  • Just about every tax revolt in the United States (and many elsewhere as well) appropriates the example of the Boston Tea Party as an evocative reminder of a grassroots uprising, the recent “Taxed Enough Already” TEA Party movement being just the latest of many, many examples.
  • In Spain, the tancament de caixes plays a similar role to the Tea Party in America, with modern Spanish tax resisters comparing their campaigns with that legendary struggle. In England (and the British empire), John Hampden has long been the exemplar of choice, with his example being used from South Africa to Ireland to India to prove that celebrated patriots can refuse to pay their taxes.
  • The phrase “no taxation without representation” has such resonance, especially in the descendant nations of the British Empire, that it gets trotted out even to support tax resistance campaigns in which representation isn’t really an issue at all. It was especially potent in the American revolution and in the women’s suffrage movements.
  • The Rebecca Rioters in Wales, painting their faces and dressing in drag to destroy tollgates and mete out justice in the middle of the nineteenth century, were tapping into a folkloric form of grassroots justice that was centuries old. “Jack a Lents” painted their faces and dressed in women’s clothing to tear down turnpikes in England a century before, and I’ve found references to protesters led by men in women’s clothing and using the shared pseudonym of “Lady Skimmington” in the Western Rising in England a century before that.
  • Resistance to the “Foreign Miners Tax” in California in gave birth to the myth of Joaquin Murieta, a sort of Robin Hood-like outlaw who became a desperado when he was forced off his claim by the tax.
  • The Robin Hood myth itself has taken on a tax resistance theme in recent years. The popular Disney animated version of the Robin Hood story makes the wicked Sheriff of Nottingham a tax collector, and Robin Hood’s robbery of him a case of redistributing the taxes back to the people they’d been seized from:

    While he taxes us to pieces
      And he robs us of our bread
    King Richard’s crown keeps slippin’ down
      Around that pointed head
    Ah! But while there is a merry man
      in Robin’s wily pack
    We’ll find a way to make him pay
      And steal our money back

  • Urban legends helped to fuel tax resistance during the French Revolution. Rumors that the King had abolished taxes led people to refuse payment or to destroy the obsolete offices and apparatus of taxation. Here is a similar example from Russia (as found in James C. Scott’s Domination and the Arts of Resistance):

    After the emancipation [of the serfs] in , the peasants in Biezdne (Kazan Province) were demoralized to discover that with redemption payments, labor dues, and taxes their burdens were, if anything, heavier than before. When one of their number claimed that the emancipation decree granted them complete freedom from such dues — the term volia (freedom) appeared in many contexts in the decree — but that the squires and officials had kept it from being implemented, they leapt at the opportunity, now sanctioned from on high, to refuse payment.

    The myth of the czar’s benevolence, which was of course promoted by the czarist government, could backfire in this way when peasants refused to pay onerous taxes or obey other commands of the czar’s subordinates, under the theory that because the czar was so good he could not possibly have ordered such terrible things:

    Perhaps the most remarkable feature of the myth was its plasticity in the hands of its peasant adherents. First and foremost, it was an invitation to resist any or all of the czar’s supposed agents, who could not have been carrying out the good czar’s wishes if they imposed heavy taxes, conscription, rents, military corvée, and so forth. If the czar only knew of the crimes his faithless agents were committing in his name, he would punish them and rectify matters. When petitions failed and oppression continued, it may simply have indicated that an impostor — a false czar — was on the throne. In such cases, the peasants who joined the banners of a rebel claiming to be the true czar would be demonstrating their loyalty to the monarchy. … In a form of symbolic jujitsu, an apparently conservative myth counseling passivity becomes a basis for defiance and rebellion…

  • Scott also talks (e.g. in his paper Everyday Forms of Resistance) about how “much of the folk culture of the peasant ‘little tradition’ amounts to a legitimation, or even a celebration, of [resistance]…”

    In this and other ways (e.g. tales of bandits, tricksters, peasant heroes, religious myths, carnivalesque parodies of authorities) the peasant subculture helps to underwrite dissimulation, poaching, theft, tax evasion, evasion of conscription, and so on. While folk culture is not coordinational in any formal sense, it often achieves a “climate of opinion” which, in other more institutionalized societies, might require a public relations campaign.

  • The very name “Poll Tax,” which came to be the most widely-accepted name for what Thatcher’s government hoped would go down as the “community charge,” was a potent propaganda coup for the resistance movement. Danny Burns, a chronicler of that successful tax rebellion, says that “the story of [Wat Tyler’s] peasants revolt against the Poll Tax in 1381 was told in virtually every meeting. Calling on these traditions was an important part of explaining why non-cooperation was needed…” Signs that people would hang in their windows reading “No Poll Tax Here” also hearkened back to the tax resistance accompanying the Reform Act agitation in the .
  • Today, tax resistance actions like the ongoing Household Tax resistance in Ireland compare themselves in turn to the successful Poll Tax revolt.
  • The Lady Godiva myth concerns a “noblewoman who, according to legend, rode naked through the streets of Coventry in order to gain a remission of the oppressive taxation imposed by her husband on his tenants.”
  • A motley variety of myths about “common law,” about the True Constitution, about the significance of fringed edges to flags, and other what-not, fuel the often bizarre Constitutionalist tax protester movement in the United States.

If resisters can encourage more people to evade more taxes, even if they do so for non-idealistic reasons, this both takes resources away from the government and increases the number of targets the tax enforcers have to pursue, thereby taking some pressure off of the resisters.

Today I’ll cover how tax resistance movements can contribute to tax evasion in the culture at large. (At the same time I’ll give a sneak preview of some of the slides I’m preparing for my upcoming talk in Colombia — beware: I haven’t asked anyone to proofread my shoddy Spanish translations yet.)

There are three attitudinal pillars of taxpayer compliance that the government relies on to make its tax system function efficiently.

Taxpayer compliance is a challenge for governments to create and maintain, and they spend a lot of effort trying to understand the mechanics of it and engage in a lot of propaganda and other forms of manipulation in order to bring it about.

I’m reminded of the Disney short The Spirit of which told theatergoers that it was Taxes that would Defeat the Axis… or the short film The Tsippori Affair produced by Israel’s propaganda department (with American help) that showed shocked audiences what would happen if nobody paid their taxes (for instance, the schools would all shut down, and school-aged children would lounge about playing cards, drinking wine, and smoking cigarettes).

Pillar #1: Taxpaying is normal, expected behavior. People who do not pay taxes are anti-social deviants.

I’ve noted before one of the ways the IRS supports this pillar. Every year they conduct something they call the “Taxpayer Attitude Survey” in which they ask a set of questions to 1,000 randomly-phoned American households. The survey contains carefully-loaded questions like these (emphasis mine):

  • How much, if any, do you think is an acceptable amount to cheat on your income taxes?
  • [Do you agree that] it is every American’s civic duty to pay their fair share of taxes?
  • [Do you agree that] everyone who cheats on their taxes should be held accountable?

Predictably, people overwhelmingly report that cheating is bad and fair shares are good. The IRS then puts out a press release about how Americans overwhelmingly believe everybody should pay what the government tells them to. Typically the news media go along with it, composing stories that follow the press release script.

Pillar #2: The government spends tax money wisely for things of public benefit.

The government is always eager to draw your attention whenever it spends your money on something nice. There’s hardly a bridge, library, overpass, park, or other partially-public-funded thing in my town that doesn’t come with a plaque attached, listing the names of the city councillors and mayor who signed off on it — though that’s about all they had to do to get such credit.

Pillar #3: Tax evaders are caught and dealt with harshly (but the law abiding are safe).

This is why in the weeks before Tax Day, the IRS breathlessly announces indictments against famous people and big-time tax evaders. Don’t think of stepping out of line, they’re saying, because you’re sure to get caught. Anecdotes speak stronger than statistics here.

Note that these pillars are self-reinforcing. The more people believe the attitudes expressed in the pillars, the more people will be tax compliant. The more people are tax compliant, the more plausible the attitudes expressed in the pillars seem.

It takes a lot less work for the government to keep taxpayer compliance from slipping from 90% to 80% than it does for the government to raise taxpayer compliance from 80% to 90%.

If taxpayer compliance is high, taxpayers will convince themselves of the attitudes in the pillars. Why am I allowing myself to be fleeced like this? Well, I must have good reasons: it’s because I’m a good citizen, and I want to contribute to useful things, and besides if I don’t I’ll get caught. Everybody knows these things.

If taxpayer compliance is low, taxpayers have to be convinced — they ask instead: Why am I allowing myself to be fleeced like this (when so many other people aren’t)? Am I getting played?

Attacking pillar #1: The new message you want people to hear is “Lots of people don’t pay their taxes: rich people, powerful people, and even people like you. People who pay taxes are suckers.” Publicize cases of well-known people and businesses who evade their taxes. Publicize the cases of tax resisters who are “normal people just like you and me.”
For example, Timothy Geithner, U.S. President Obama’s Treasury Secretary, took improper tax deductions and failed to pay taxes due on some of his income. “Even the boss at the Treasury Department is trying to get away with something.”

It is easy to point out how many wealthy people and fat corporations get away with paying little or no taxes. I won’t list examples here as I’m sure you’ve heard plenty, but here’s one way a group of war tax resisters made this a little more in-your-face:

At , a merry band of activists from the local [Bangor, Maine] Peace & Justice Center swapped their cozy jeans & t-shirts for swanky gowns & tuxedos, hopped in a verrry conspicuous white stretch-limo, and motored their way to the P.O./Federal Bldg., to perform a bit of satire-filled street theater.

This division of the “Rich People’s Liberation Front” did a skit to expose the huuuge tax breaks which America’s corporations & our wealthiest citizens receive; then thanked intrigued passersby with Dum-Dum lollipops. (“Suckers for the suckers!”)

Attacking pillar #2: The new message you want people to hear is “The government wastes your hard-earned money and gives it to people who do not deserve it.” Publicize boondoggles of wasteful government spending. Publicize examples of government corruption. Contrast government spending priorities with popular ones.

This is related to what tax geeks call the “salience” of taxation — that is, how aware you are of the hand that is picking your pocket. If you had to write a check to Washington every couple of weeks, your income tax would be very salient. If the money is automatically withheld from your paycheck before you get your hands on it, it’s less salient. If it’s invisibly included in the price of the goods you buy, it’s less salient still. Governments are eager to find ways to tax people in ways that make them less aware that they’re being taxed, because the less you’re aware of it the less you’ll resist.

For example, the War Resisters League publishes a pie chart to inform people about the surprisingly large percentage of U.S. federal spending that goes towards armaments and military expenses.
For example, American war tax resisters hold “penny polls” asking passers-by to distribute pennies among a set of containers representing government spending priorities, as if they were the government making spending decisions. They then contrast this with the government’s actual spending.

There are many other similar examples, both from the war tax resistance movement and from other movements:

  • The “Death and Taxes” poster is a great infographic about U.S. government spending priorities.
  • The Tax Foundation raises a ballyhoo every year about what it calls “Tax Freedom Day” — “the day when the nation as a whole has earned enough money to pay off its total tax bill for the year” and which lately has been arriving about the same time as federal income tax returns are due, which increases the publicity impact.
  • The Mennonite Central Committee turned the penny poll idea into an on-line game; another site put together a $3 trillion dollar shopping spree to give people an idea of what kind of cool things they could be investing in if the government weren’t spending all that money on war.
  • Libertarian Party activists often will hand out fake million dollar bills, each one printed with an estimate of how quickly the government spends that much money. Another tack is to hand out “Certificates of Debt” that show how much government debt each American taxpayer is on the hook for.
  • One war tax resistance group held a “Tax Day” protest in which they facetiously labeled the mailboxes down at the post office with the names of military contractors like Lockheed-Martin, Halliburton, and Bechtel, to point out where the money was really going to end up.
  • “April 15th is ‘Support the Pentagon’ Day” read ads in the New York Times . Under this headline, a cartoon showed a hapless taxpayer with a bit in his mouth, with a load of generals, admirals, and armaments on his back.
Attacking pillar #3: The new message you want people to hear is “Evaders usually get away with it (but the tax agency often persecutes the innocent).” Publicize examples, statistics, and studies that show that frequently tax evaders come out ahead (sometimes even the ones who get caught). Publicize examples of successful tax resisters who have been resisting for years.
For example, long-time war tax resisters can emphasize how long they have been resisting and how mild the actual consequences have been. (Photo shows American war tax resister Wally Nelson holding a sign that reads “Haven’t paid taxes since 1948”)

On a few occasions, tax resisters have turned themselves in to law enforcement as a way of showing how little they are afraid of prosecution. For instance, in Australia’s Northern Territory in , “the residents drew up a monster petition, which almost everybody signed, and insisted on the government standing up to its own laws by taking action against them. They also defied the government to put them into jail.” And in , three war tax resisters went to the IRS headquarters in Washington to turn themselves in. “If the resisters are not arrested and prosecuted,” Mary Loehr of NWTRCC said (and they weren’t, and still haven’t been), “it will expose the myth that people go to jail for not paying their taxes.”

Note that these attacks are also self-reinforcing. The less people believe the attitudes expressed in the pillars, the more people will evade taxes. The more people evade taxes, the more implausible the attitudes expressed in the pillars seem.

As professor James C. Scott said of his studies of resistance to government-mandated tithes in Malaysia, once tax resistance “has become a customary practice it generates its own expectations about what is permissible [and] raises the political and administrative costs for any regime that subsequently decides it will enforce the rules in earnest. For everyday resisters there is safety in numbers and successful resistance builds its own momentum.”

The examples I have given here are largely indirect ways of promoting a cultural atmosphere in which tax evasion seems like more of a good idea. But there are also more direct ways in which people can assist in the tax evasion of others. I’ve already mentioned the tactic of paying in cash so that your transactions leave less of a paper trail for the government to follow. Here are a couple of others:

  • You can spread rumors that a tax has been abolished. This worked with great success at the time of the French Revolution, when such rumors became self-fulfilling prophecies. This was also common in Czarist Russia, when people extrapolated from the propaganda-fuelled image of a benevolent Czar to conclude that such a Czar must have abolished such awful taxes. And the present day United States has long had a cottage industry of people who are convinced (and convincing) that the real United States Constitution would never permit something as awful as the federal income tax.
  • You can manufacture the paraphernalia of tax evasion. For example, in Mexico City, you can visit a taco stand and walk away not only with lunch, but — for a small price — with fake receipts from a variety of restaurants, hotels, and stores, that you can then use to declare business expenses on your tax returns.

I’m not sure you could call this a tactic, exactly, but it’s worth mentioning that it is possible to have a quiet, leaderless tax strike that never forms an organization or runs a formal campaign, but is nonetheless powerful and successful.

Yale professor James C. Scott has made a career of studying this variety of leaderless, grassroots resistance — and he has noted in particular examples of tax resistance that follow this pattern. (See The Picket Line for .) Such “everyday resistance” has many advantages: it is harder for the government to combat, it builds its own momentum, and it promises an easy payoff without requiring much risk or responsibility. “[T]he peasantry’s most common and durable weapon,” Scott says, “is an everyday resistance that stops short of the more dangerous forms of overt protest and confrontation.”

Everyday resistance does not throw up the manifestos, demonstrations, or pitched battles that normally compel attention. It makes no headlines. But just as millions of anthozoan polyps create, willy-nilly, a coral reef, so do thousands of individual acts of insubordination and evasion create a political and economic barrier reef of their own. There is rarely any dramatic confrontation, any movement that is particularly newsworthy. And whenever, to pursue the simile, the ship of state runs aground on such a reef, attention is typically directed to the shipwreck (for example, a fiscal crisis) itself and not to the vast aggregation of petty acts that made it possible.

  • In the French National Assembly threw in the towel and formally abolished a series of taxes that the people had informally eliminated by means of their refusal to pay — starting with “salt duties, internal customs-duties, taxes on leather, on oil, on starch, and the stamp of iron,” and then a year later including “octrois and entrance-dues in all the cities and boroughs of the kingdom, all the excise duties and those connected with the excise, especially all taxes which affect the manufacture, sale, or circulation of beverages.”
  • Some taxes are just so widely ignored and difficult to enforce that they become de facto abolished. American states that have a sales tax cannot enforce that sales tax on merchants from other states — so they try to enforce it as a “use tax” due from the purchaser. This means that anyone who orders something from a catalog or from an out-of-state vendor on the internet is supposed to keep careful track of how much they’ve spent on such things throughout the year and then write a check to their state government for their cut. In practice, almost nobody does this, and the tax might as well not be on the books at all, at least as it applies to the ordinary consumer.
  • When women in Pennsylvania won the vote and got taxed as a booby prize, many refused to pay. This happened all across the state, with thousands of women resisting, but without even any hints of formal organization that I been able to uncover. Nonetheless, it had the authorities thoroughly stymied.

More links that have scrolled through my browser recently:

  • Scott Alexander has an insightful review of James Scott’s Seeing Like a State up at his always-mind-stretching blog Slate Star Codex.
  • In the New Republic, Kevin Baker promotes Bluexit: A Modest Proposal for Separating Blue States from Red. He notes that the “blue states” tend to pay more into the federal treasury than they take out, and the “red states” on the other hand tend to be net recipients of federal money. He suggests that the blue states stop subsidizing the red and that liberals reembrace federalism:

    We won’t formally secede, in the Civil War sense of the word. We’ll still be a part of the United States, at least on paper. But we’ll turn our back on the federal government in every way we can, just like you’ve been urging everyone to do for years, and devote our hard-earned resources to building up our own cities and states. We’ll turn Blue America into a world-class incubator for progressive programs and policies, a laboratory for a guaranteed income and a high-speed public rail system and free public universities. We’ll focus on getting our own house in order, while yours falls into disrepair and ruin.

    For starters, we now endorse cutting the federal income tax to the bone — maybe even doing the full Wesley Snipes and abolishing it altogether. We will raise our state and local taxes accordingly to pay for anything we might need or want. We ask nothing more from you and your federal government. Nothing for infrastructure, or housing, or the care of the poor and sick — not that you gave us much, anyway. All we want is our money, and you can keep yours, dollar for dollar.

  • Learn Liberty has a feature on feisty tax resister Vivien Kellems.
  • Seattle Weekly tells the story of the war tax resisting Archbishop Raymond Hunthausen.
  • The IRS considers bitcoin a kind of investment, and so if you buy or earn some, and later spend it, the difference between the value of the bitcoin at those times counts as a capital gain or capital loss, and you’re supposed to file a Form 8949 to report it. But to bitcoin users, the stuff is a currency, and it would be folly to keep track of how much it’s worth every time you earn and spend it and keep an account book like that. So it’s little surprise that only about 800 people report bitcoin transactions on Form 8949, according to the IRS.