“No representation without taxation” could easily be the motto of American democracy. Like any other government, the United States cannot operate without taxes, and the politics of taxation reveals the workings of our democratic polity. The current national debate over tax reform offers an unusual opportunity to enliven introductory courses in American government.

The federal income tax is of central importance in both economics and politics. The income tax has been the mainstay of the federal government's revenue since the end of World War II. The income tax on individuals has consistently produced over 40 percent of total revenues for the last three decades. The income tax on corporations, while not as productive of revenue as it once was, still contributes about 10 percent of the total tax take. These large revenue yields make the income tax the main point of contact between the federal government and the broad population of typical American households, and perhaps also the dominant factor in people's attitudes toward the government as a whole.

Nothing is more important to the existence of a human community than the definition of its membership. Who is permitted to enter the community's territory and who is kept out? Who is entitled to the rights and benefits of membership and who is excluded? What are the differences in this respect between citizens and aliens? The answers to these questions are of vital importance in the making of nation-states since they shaped cultural as well as political character. For the United States, the country par excellence of immigration, these issues have been particularly salient. To be or to become an American has often been a matter of choice. Choice on the part of both the immigrant and the host society.