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Books > Social sciences > Politics & government > Central government > Central government policies
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Politics, Taxation, and the Rule of Law - The Power to Tax in Constitutional Perspective (Hardcover, 2002 ed.)
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Politics, Taxation, and the Rule of Law - The Power to Tax in Constitutional Perspective (Hardcover, 2002 ed.)
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The essays in this book treat the relationships among politics,
taxation, and the rule of law. A central tenet of democratic
ideology is that taxation is something that we choose to do to
ourselves, rather than being something that is imposed on us by
some ruler. The basic ideology of the American constitutional
founding is that government is not the source of our rights of
person and property. To the contrary, government is something we
establish with our prior rights of person and property to preserve
and protect those rights. While it is possible to articulate some
intellectual notions about good government and appropriate
taxation, it does not follow from the mere fact of this
articulation that actual taxation works as articulated. Taxation
may be a necessary means of preserving and protecting rights of
person and property, but it might also operate in various ways to
undermine, abridge, and erode those rights. The central tenet of
democratic ideology, a tenet that is reflected thoroughly in the
American constitutional founding, is that it is people's prior
right to their property that limits the reach of government. This
ideology rejects without a second thought any notion that
government defines the limits of people's right to property. Yet
democratic practice may well contradict and subvert democratic
ideology, though the relationship between practice and ideology is
not so simple as one being dominant over the other.
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