Mapua, Jeff. Taxation: Interpreting the Constitution. Part of the Understanding the United States Constitution series. 2015. 112p. ISBN 978-1-47777-504-2. Available at 343. 73 MAP on the library shelves.
Benjamin Franklin famously once claimed that there were only two things that were for certain in life: Death and taxes. The history of taxes in the United States is a long one, and led to the creation of the country. During colonization, all funding to operate military personnel was provided by the British Parliament and the King, but as wars drained the treasury, the King sought to replenish his coffers by imposing taxes on the colonists so they finance their own defence. Colonists opposed these demands under the claim that since they were not represented in Parliament they should not be taxed, and eventually called for independence.
Having secured peace, the new fledgling government sought to fund itself through various import tariffs and taxes on various products. Several tax rebellions took place and eventually led to the abandonment of the Articles of Confederation and instead a new Constitution was created which allowed for the direct taxation of individuals and corporations.
Various World Wars, recessions, and other events forced the adoption of wider tax schemes. Today, taxes remain as contentious as they were over two hundred years ago, with heated conversations about the role of government and how much, or how little, taxes should be raised to pay for services voters want.
This book does an excellent job of summarizing two centuries of debates central to the country’s operation. The information is presented in everyday language. Many of the Supreme Court’s decisions on taxes are reviewed and analyzed for their impact on the government’s ability to raise funds through taxes. Finally, the future of taxes on the Internet is speculated. Those interested in this discussion will appreciate the overview and coverage taxes are provided in this book.
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