Some historical and global examples of tax resistance → China → Hong Kong / Occupy Central, 2014–15, 2019

Some bits and pieces from here and there:


Residents of Hong Kong, worried by China’s recent moves to stamp out the remnants of democratic political power there, have for been engaging in large-scale “Occupy”-style protests. You may have heard this in the news under the names “Occupy Central” or the “umbrella movement.”

The occupy-style street protest phase of this movement is coming to a close, or at least a pause, whether from dwindling momentum, diminishing returns, or a ramping up of authoritarian repression. So now the movement is switching tactics. On , a coalition of groups launched a “non-cooperation movement” featuring forms of tax resistance.

The two tax resistance tactics being proposed are modest and largely symbolic in nature. Residents of government-run housing are being asked to delay their rent payments as long as possible (公屋延遲交租 — Gung Uk Yinchi Jou), without actually risking eviction. Taxpayers are being asked to pay in a way that causes inconvenience for the state — by dividing up their tax payments into a number of individually-submitted, small amounts (分拆支票交稅 — Faanchaak Jipiu Gaau Seui) of HK$6.89, $68.90, or $689. These amounts are meant to be symbolic of the 689 members of the 1,200-member election committee who elected anti-democratic, Beijing-leaning Leung Chun-ying as Hong Kong’s chief executive.

the non-cooperation movement has designed a set of rubber stamps to help people fill out multiple, small, symbolic tax payment checks and to decorate them with protest messages

Franklen K.S. Choi says the coalition behind the new movement is still developing its tactics. Choi promoted the idea of tax resistance this way: “Taxpayers’ money should not be used to feed a violent government.” They hope the tactics they have adopted thus far, which are not illegal, will encourage people to join the campaign who might otherwise be too timid to challenge the government. They also hope to put pressure on the government both by delaying payment and by increasing the administrative costs of tax and rent processing. There have also been hopes expressed that this protest might become something like a popular referendum on the Leung administration.

They are getting some push-back from opponents of the democracy movement, including some who say that these tactics will just increase the workload and frustration of low-level data processors without having much other impact.

If you read Chinese or are patient with the current state of automated translation, you can follow some of the deliberations and pronouncements of the movement at their Facebook page or at inmediahk.net, or you can search for “良心抗稅運動” or “Leungsam Kongseui Wandung” (Conscientious Tax Resistance Movement).

This is the first time someone from a foreign tax resistance movement has reached out to me for advice, so I’m finding this to be particularly exciting. They definitely seem to have a hunger for historical precedents (e.g. the tax resistance examples of Thoreau, the anti-Poll Tax movement in the U.K., and the women’s suffrage movement).

American war tax protester Evan Reeves has been held up as an example for his action of paying his U.S. federal income tax with 5,574 separate checks as a protest. (One Hong Kong protester, Raymond Kwong, plans to break the record by paying with 9,280 checks.)

I’ll keep my eyes on this movement as it develops, as best as I can through the language barrier anyway, and will post updates here as I learn more.


Some international tax resistance news briefs:

  • The Socialist Worker covers the anti-water charge movement in Ireland. Included in a sidebar is a link to this video in which Nicky Coules explains how people can uninstall and bypass a water tax meter installed at their homes:
  • In the South China Morning Post, Louise Lee suggests that Hong Kong’s pro-democracy activists launch a tax resistance campaign:

    Tax resistance, or the act of consciously not paying tax, would enable residents from all walks of life to directly throw a wrench into the gears without having to risk life and limb.

    Symbolically, tax resisters would be sending a loud and clear message to the administration that it does not have the mandate to govern. And since tax records are properly kept, this form of civil disobedience would also produce an indisputable number of participants and, by extension, act as a de facto referendum.

    Tax resistance also satisfies the Occupy movement’s principle of non-violence. No participants can escape the legal ramifications of their action, either, avoiding the problem of “free riders”.

    Some might argue that tax resistance would hurt innocent citizens such as those who rely on government assistance and social services. My response is that pro-democracy activists can perhaps learn from Julia “Butterfly” Hill, an American activist, who took US$150,000 of tax money and donated it to civic organisations to help various causes. To paraphrase Hill, the act of tax resistance is not refusing to pay tax, but paying the money where it belongs because the government has failed to do so.

    Campaigns to pay taxes in multiple, inconvenient, symbolic amounts, and to delay rent payment in government-owned housing, have already begun, as I noted , and there is also now a campaign to refuse outright to pay a small (HK$10) amount of the tax bill.
  • A self-employed Italian tattoo artist (sounds better in the Italian: “tatuatrice”) named Chiara Rizzi has made waves by announcing her refusal to pay extortionate taxes:

    I am self-employed, and first and foremost a single mom of a beautiful baby girl, and I declare openly that I am unable to pay, with my income, all of the taxes that the state demands from me. I appeal to the principle of necessity and to the capacity to pay in proportion to income, respectively, as established by articles 54 of the criminal code and 53 of the Italian Constitution to justify my categorical refusal to continue to contribute, by means of taxes, to the expenses for the maintenance of the privileges of the political class that governs us: the real villain of this economic crisis.

    She explains: “This is not a new idea. To pay to able to work, to pay to be able to survive, this is called extortion. This is called mafia. This is called usury.… I’d rather die fighting than suffocate in silence.”
  • A poll conducted by Tilder-LCI-Opinionway found that people in France feel that the most significant economic event of was the abandonment of the écotaxe by the government in the face of a vigorous campaign of direct action from the bonnets rouges.
  • Tens of thousands of Greek drivers are turning in their vehicle license plates rather than pay vehicle registration taxes.
  • In what is beginning to seem like one of those jokes that goes on and on until it starts seeming funny again, Italy’s Northern League is once more threatening a tax strike.

Your tax resistance news round-up

  • The third war tax resistance podcast, sponsored by the War Tax Talk blog, features war tax resisters Shirley Whiteside, Juanita Nelson, Randy Kehler, Betty Winkler, and Beth Seberger sharing the fruits of their experience.
  • “Tax evasion” has a bad reputation because governments have successfully convinced people that paying taxes is of public benefit, and that those who dodge their share reap these benefits while pushing the burden off on others. But there are a lot of assumptions packaged in with that story that don’t hold up under scrutiny. Under a more realistic set of assumptions about the nature of public spending and taxation, tax dodging is an important public service that benefits all of us by limiting the invasiveness of government.
  • The scam in which callers impersonating IRS agents trick people into sending them money to settle spurious tax debts continues to grow. According to the latest news:

    When the law enforcement agency that oversees the Internal Revenue Service warned in of the “largest-ever phone fraud scam targeting taxpayers,” it did not realize the 20,000 victims would be just the tip of a growing iceberg.

    As of , close to 300,000 consumers have reported to the Treasury Inspector General for Taxpayer Administration, or TIGTA for short, that they’ve been contacted by callers claiming to be from the IRS. As we head into tax season in 2015, 12,000 people are complaining to TIGTA about the IRS impersonation scam every single week. At least $14 million have been reported to be extorted by criminals, and the actual number may be twice that high.

  • The tax resistance movement that’s sprouting from the Occupy Central / Umbrella Movement in Hong Kong continues to seek guidance from tax resistance campaigns around the world. In the latest example, they look to Julia “Butterfly” Hill’s enormous war tax redirection action for inspiration.
  • In Greece, a left-wing coalition loosely aligned with the “won’t pay” movement, and pledging to abolish the hated “ENFIA” tax, is leading in the polls. In response, many Greek taxpayers are keeping their money in their pockets, refusing to pay taxes until they see how the election turns out.
  • The Italian tax resistance movement growing under the hashtag “#IoNonMiAmmazzo” now has a rap video to dramatize its campaign:

Today, an international tax resistance news round-up:

Hong Kong

The “Occupy Central” movement, which has been pushing for political liberalization in Hong Kong, is exploring the tactic of tax resistance. Inspired by American war tax protester Evan Reeves, who paid his taxes in protest by writing 5,574 checks, each with a name of a fallen U.S. soldier written in the memo field, Raymond Kwong launched a similar protest against the Hong Kong government.

On , Kwong sent off the last of his 9,280 checks. He used rubber-stamps, some hand-carved, to fill out each check, and hand-signed each one. He says he felt like something out of the Charlie Chaplin film Modern Times while going through all the motions of stamping and signing each check, a process that took about 54 hours. Between the cost of the checks, the postage, the stamps & ink, he also says he had to spend about HK$500 above and beyond the amount of the tax.

these stacks contain about half of Raymond Kwong’s 9,280 tax checks

The number of checks — 9,280 — is meant to commemorate the launch of Occupy Central’s “umbrella revolution” campaign.

The U.K.

The New Statesman looks back on the life of women’s suffrage activist Sophia Duleep Singh:

She was one of the early tax resisters, refusing to pay for licences for her dogs and carriage. She ignored all letters demanding payment until she was issued with a fine. Instead, she equipped her lawyer with a disquisition on female suffrage and the injustice of taxation without representation and sent him to court to read it to the judge. Eventually bailiffs turned up at her house and seized a seven-stone diamond ring, worth far more than she owed. But the suffragettes won the war: when the ring came up at auction, they flooded the auction house and refused to bid for it until the auctioneer was forced to lower the starting bid to £10 — at which price it was bought by a suffragette and returned to Sophia, amid rapturous applause.

Greece

Members of the “Won’t Pay” movement stormed the Nea Ionia County Court to successfully prevent a foreclosure auction.

Costa Rica

Al Jazeera America looks at the Monteverde Community in Costa Rica, which was founded by Quaker conscientious objectors and war tax resisters in .


Today, a roundup of links from here and there:

American War Tax Resisters

IRS Woes

  • The Treasury Department’s inspector-general issued a report stating that over , 1580 IRS employees “were found to have willfully evaded taxes.” Most (75%) were not fired, and some later received promotions, raises, and bonuses.
  • The number of people who renounced their U.S. citizenship is aiming toward another record high this year. The first quarter of the year saw 1,335 people tell Sam “you’re not my uncle” — a new record.
The average quarterly number of people renouncing U.S. citizenship has risen dramatically in recent years: 750 per quarter in 2013; 854 in 2014; and 1335 in the first quarter of 2015; this in comparison to the 100 to 200 people on average between 1998 and 2009.

Tax Resistance Campaigns Around the World


Today I’ll try to catch up on what has been going on with the tax resistance campaign taking place in Hong Kong as part of the “umbrella movement” protests for democratic reforms.

Beijing loyalists had been pushing what they were calling a “universal suffrage” bill, but one which would only allow people to vote for candidates that had been pre-screened by a Beijing-controlled committee. This bill failed to pass the Hong Kong legislature , which was seen as a victory for pro-democratic forces.

The tax resistance campaign has posted a series of bulletins on inmediahk.net about the campaign and its historical precedents, including:

  1. An introductory article about the campaign, answering these questions:
    1. What is civil disobedience?
    2. Why do you want to launch civil disobedience campaigns in Hong Kong?
    3. Will noncooperation include acts of violence?
    4. What are examples of noncooperation acts?
    5. Do you have specific recommendations for action?
  2. Thoreau’s civil disobedience, refusing to pay a tax for the invasion of Mexico
  3. Evan Reeves’s tactic of paying taxes with 5,574 small-denomination checks
  4. Tax resistance for women’s suffrage in Britain
  5. Answering the question: won’t paying taxes in an inconvenient, symbolic fashion just make trouble for innocent civil servants?
  6. Raymond Kwong sends in 2,000 checks to pay his taxes (his eventual goal is 9,280)
  7. The poll tax resistance campaign in Britain
  8. The tax riots led by Ge Cheng in in Suzhou
  9. Did Jesus preclude tax resistance when he said “render unto Caesar?”
  10. The tax resistance & redirection of Julia Butterfly Hill
  11. After 50 hours of work, Raymond Kwong finishes filling out and sending in 9,280 checks for his taxes

some of the illustrations accompanying the inmediahk.net series of articles about the tax resistance campaign in Hong Kong

The movement seems to be exploring new tactics. The last time I checked in, the tactics being discussed seemed to mostly be either underpaying tax by a symbolic amount or paying the complete amount of the tax but in a symbolic fashion (by writing a large number of checks each for a value that is a number with symbolic value for the campaign).

Since then, I’ve seen a number of new tactics mentioned:

  • Overpaying the taxes by a symbolic amount so that the government cuts a refund check for that amount.

    some of the refund checks received from Hong Kong Inland Revenue

  • Expanding the underpayment or payment-with-many-checks method to other payments to the government besides taxes, such as student loan repayments, rates at government-run housing, and utility bills.

    people brought their checkbooks to an event where they could use rubber stamps to quickly make many $6.89 checks

  • Donating money to charity so as to reduce the amount of tax owed.
  • Responding to a notice of assessment with an objection (in the 1cm×18cm space provided for objections) to the effect that the unrepresentative, violent Leung Chun-ying regime has no authority to assess taxes.

    fine print fills the space allowed for objections to the tax assessment

Both income and property tax arrears are up by double-digit percentages, according to government figures, but it is difficult to determine to what extent this is a result of the noncooperation movement.


Recent news and links of note: