Warsaw, Poland

Taxation

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Taxation at AEH

Language: Polish Studies in Polish
Subject area: economy and administration
University website: ufm.vizja.pl/

Definitions and quotes

Taxation
Theft consists of taking a man’s property against his will, regardless of the beneficiary. If the individual has an inalienable right to his own life, liberty and property, then morally his life and property are his to do with as he pleases.
David K. Walter, as quoted in Facets of Liberty: A Libertarian Primer, edited L.K. Samuels, Freeland Press (2009), from chapter 9, “Taxation is Theft”, p. 92.
Taxation
Taxes are the chief business of a conqueror of the world.
George Bernard Shaw, Caesar, in Caesar and Cleopatra, act 2 (1901).
Taxation
An unlimited power to tax involves, necessarily, a power to destroy.
Daniel Webster, McCulloch v. Maryland 17 U.S. 327 (1819). Usually reported as "The power to tax is the power to destroy". Webster, in arguing the case, said: "An unlimited power to tax involves, necessarily, a power to destroy", 17 U.S. 327 (1819). Chief Justice John Marshall reflected this in his decision, saying: "That the power of taxing it [the bank] by the States may be exercised so as to destroy it, is too obvious to be denied" (p. 427), and "That the power to tax involves the power to destroy … [is] not to be denied" (p. 431).
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