To Be As God
Our new Constitution is now established, and has an appearance that promises permanency; but in this world nothing can be said to be certain, except death and taxes.—BENJAMIN FRANKLIN, IN A LETTER TO JEAN-BAPTISTE LE ROY, 1789
When Adam and Eve broke God’s Law in the Garden of Eden, death became a certain reality for everyone. Oppressive taxation also became a fact of life for many societies throughout history. In this article, we will explore the subject of taxation by the State. By State, I refer to the civil government of a country, state, county or city, chiefly in the United States.
The Claim
All State taxes levied on man and his property are claims of sovereignty. They are an assertion that the State has ownership and control over people and their possessions. Lest you think this is going too far, let me remind you of the consequences of refusing to pay the required tax. The State can deny the individual the use of his property. It can even take away his life and liberty through imprisonment. In this way, a person’s life, liberty, and property are dependent upon paying taxes. Thus, the State is postulating ultimate ownership of man and the fruits of his labor.
As Edward A. Powell and R.J. Rushdoony write in their excellent book, Tithing and Dominion:
Taxation is the means by which the state claims prior ownership and control over all that a man has.
Taxation is the clearest demonstration of the true owner and power in a society.
The State taxes property, claiming ownership of a man’s land and home. The man is allowed to call himself the “owner”, yet failure to pay property taxes reveals that he has only rented his home from the State. Property taxes particularly deprive the elderly and poorer members of society of their capital, since their incomes rarely keep pace with rising taxes.
To Be As God
In a society that rejects God’s Law, the State seeks to be as God on earth. As a result, it will incrementally advance economic theories that give it command over the population. But, as is the case whenever people rebel against God, the State will eventually destroy itself. The hard-working, productive, and law-abiding citizens will become more involved with avoiding taxation than producing goods and services. Others will leave the area for an environment where they are free to enjoy the results of the investment of their time and energy.
State taxation attacks society in a myriad of ways. Businesses, charitable foundations, etc. are forced to acquire licenses from the State. This is simply taxation by a different name, and signifies that these institutions function at the pleasure of the State. By claiming ownership of a man’s profession or trade, the State claims ownership of man himself.
Keeping It in the Family
Inheritance taxes demonstrate that the State owns the family and its wealth. The State never wants any one family (or collection of families) to become too powerful, so it tyrannizes and ruins them. The exception, of course, is the families of the ruling elite.
Sales taxes remove wealth from the middle and lower income classes because they must spend a larger percentage of their income than the upper class.
The number of goods and services that are taxed is bounded only by the schemes and energy of the State bureaucracy.
In America, we also have myriad fines and fees that distort judgment. The State will exert more energy into the enforcement of laws which bring the greatest amount of revenue to the State. It will prioritize implementation of laws based on revenue, not justice.
