Publication Date
Fall 1980
Abstract
The issue of taxation has been the subject of debate since the establishment of the thirteen colonies. Citizens have consistently disapproved of being taxed (once to the extent of going to war about taxation, among other issues). To be taxed was viewed as being forced to give up a portion of the taxpayer's wealth. However, the philosophy stated by Justice Oliver Wendell Holmes, Jr. ("Taxes are the price we pay for civilization.") prevailed with the enactment of the Sixteenth Amendment in 1913.
Recommended Citation
Wallace, William D.
(1980)
"Income tax in the United States prior to the sixteenth amendment,"
Accounting Historians Notebook: Vol. 3
:
No.
2
, Article 3.
Available at:
https://egrove.olemiss.edu/aah_notebook/vol3/iss2/3