The Sixteenth Amendment: The Historical Background

Arthur A. Ekirch, Jr.
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Arthur A. Ekirch, Jr.: State University of New York at Albany

Cato Journal, 1981, vol. 1, issue 1, 161-182

Abstract: The history of taxation from the earliest ages has been the history of the attempts of one class to make other classes pay the expenses, or an undue share of the expenses, of the Govern- ment. Aristocrats have always been trying to shift the taxes on to the people, and the people on to the aristocrats; the landed interests on to the commercial and the commercial on to the landed. There has not been a single instance of the coming together ofa community to contrive a scheme ofperfect fairness and equality for everybody...

Keywords: Government; taxation; revenue; sixteenth amendment; income tax; redistribution (search for similar items in EconPapers)
Date: 1981
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Persistent link: https://EconPapers.repec.org/RePEc:cto:journl:v:1:y:1981:i:1:p:161-182

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