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Tax Resistance: A Global History?

  • Nicolas Delalande (a1) and Romain Huret (a2)

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1. On the Marshall Housewives, see Huret, Romain, A Republic Without Taxpayers? American Tax Resisters from the Civil War to the Present (Cambridge, Mass., forthcoming); on poujadisme, see Souillac, Romain, Le Mouvement Poujade: De la défense professionnelle au populisme nationaliste (1953–1962) (Paris, 2003); Delalande, Nicolas, Les batailles de l’impôt: Consentement et résistances de 1789 à nos jours (Paris, 2011).

2. Tarrow, Sidney and Tilly, Charles, Contentious Politics (Oxford, 2006).

3. For a recent synthesis on the notion of taxpayers’ consent, see also The New Fiscal Sociology: Taxation in Comparative and Historical Perspective, ed. William Martin, Ajay K. Mehrotra, and Monica Prasad (New York, 2009), 1–27.

4. On examples of tax resistance and tax compliance, see Bergman, Marcelo, “Tax Reforms and Tax Compliance: The Divergent Paths of Chile and Argentina, ” Journal of Latin American Studies 35 (2003): 593624. Clarence, Y. H. Lo, Small Property versus Big Government: Social Origins of the Property Tax Revolt (Berkeley and Los Angeles, 1990); Martin, William Isaac, The Permanent Tax Revolt (Palo Alto, 2008).

5. On this notion of formal and informal privileges, see Martin, The Permanent Tax Revolt, 6–8.

6. On this issue of trust, see Levi, Margaret, Consent, Dissent, and Patriotism (Cambridge, 1997); Slemrod, Joel, Why People Pay Taxes: Tax Compliance and Enforcement (Ann Arbor, 1992); Daunton, Martin, Trusting Leviathan: The Politics of Taxation in Britain, 1799–1914 (Cambridge, 2001).

7. On propaganda and taxpayers’ culture, see Jones, Carolyn, “Mass-Based Income Taxation: Creating a Taxpaying Culture, 1940–1952, ” in Elliot Brownlee, W., Funding the Modern American State, 1941–1945: The Rise and Fall of the Era of Easy Finance (New York, 1996), 121–38.

8. Quotation in Martin, Mehrotra, and Prasad, The New Fiscal Sociology, 1.

9.Incivisme fiscal . . . is a productive event in which the concepts, metaphoric relationships, and suppositions that serve to theorize and hence delineate the most appropriate means and ends of power are challenged, reviewed, and reconfigured. Although a moment of political conflict, it cannot be reduced to the mere jockeying of social groups for control over material resources,” in Roitman, Janet, Fiscal Disobedience: An Anthropology of Economic Regulation in Central Africa (Princeton, 2005), 8. For a similar approach, see also Hmed, Choukri, “Les mouvements sociaux et la politisation de l’argent public, ” in Gouverner (par) les finances publiques, ed. Bezes, Philippe and Siné, Alexandre (Paris, 2011), 225–62.

10. See Levi, Margaret, Of Rule and Revenue (Berkeley and Los Angeles, 1988).

11. Wong, Roy Bin, “Tax Resistance, Economy, and State Transformation in China and Europe, ” Economics of Governance 2 (2001): 6983; see also Rocca, Jean-Louis, “L’Etat entre chiens et loups: Résistance anti-taxes et racket fiscal en Chine populaire, ” Etudes chinoises 11, no. 2 (1992): 77140; Bernstein, Thomas P. and , Xiaobo, Taxation Without Representation in Contemporary Rural China (New York, 2003); Bianco, Lucien, Peasants Without the Party: Grassroots Movements in Twentieth-Century China (Armonk, N.Y., 2001).

12. Tompson, E. P., “The Moral Economy of the English Crowd in the Eighteenth Century, ” Past and Present 50, no. 1 (1971): 76136.

13. Scott, James C., “Resistance Without Protest and Without Organization: Peasant Opposition to the Islamic Zakat and the Christian Tithe, ” Comparative Studies in Society and History 29, no. 3 (1987): 412–36; and Weapons of the Weak: Everyday Forms of Peasant Resistance (New Haven, 1985).

14. Redding, Sean, Sorcery and Sovereignty: Taxation, Power, and Rebellion in Rural South Africa, 1880–1963 (Athens, Ohio, 2006).

15. For this kind of interpretation, on a recent African case, see Kelsall, Tim, “Governance, Local Politics, and Districtization in Tanzania: The 1998 Arumeru Tax Revolt, ” African Affairs 99 (2000): 533–51. The author counters the idea according to which this rural tax revolt was a triumph of “popular participation” and a sign of discontent toward corrupt political leaders. On the contrary, he insists on the role played by local elites, on their “machinations,” and their attempts at strengthening their local networks.

Tax Resistance: A Global History?

  • Nicolas Delalande (a1) and Romain Huret (a2)

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