FC: Tax-time essay on technology and "economic secessionism"

From: Declan McCullagh (declanat_private)
Date: Tue Apr 15 2003 - 20:17:10 PDT

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    From: "Mises Daily Article" <articleat_private>
    Subject: Economic Secession Won't Succeed
    Date: Tue, 15 Apr 2003 08:14:49 -0500
    
    http://www.mises.org/fullstory.asp?control=1204
    
    Economic Secession Won't Succeed
    
    By Paul Birch and Gene Callahan
    
    [Posted April 15, 2003]
    
     Some freedom-minded people pin their hope for liberty on withdrawing from
    an unfree world. In times of crisis, such as wars and recessions, this idea
    gains popularity. We might refer to this notion as "economic secession,"
    borrowing the name from John Kennedy's
    <http://www.anti-state.com/article.php?article_id=395>article of the same
    title." Despairing of advancing the cause of liberty in society at large,
    they hope to be able to secure their own liberty anyway.
    
    They may
    <http://www7.mailordercentral.com/lfb/prodinfo.asp?number=IV7956&variation=&aitem=3&mitem=4>put
    their trust in new computer technologies, which they believe will let them
    hide money and economic transactions from the taxman. They may hope to
    withdraw into some remote location and
    "<http://csf.colorado.edu/forums/pfvs/2002II/msg00450.html>unplug from the
    grid." You can find ideas falling broadly under the umbrella of economic
    secession at <http://www.backwoodshome.com/>Backwoods Home Magazine, in the
    writings of <http://www.libertymls.com/gulch/>Claire Wolfe, in the many
    books on
    <http://www7.mailordercentral.com/lfb/prodinfo.asp?number=PV8398&variation=&aitem=5&mitem=6>financial
    privacy,
    <http://www7.mailordercentral.com/lfb/prodinfo.asp?number=CU8417&variation=&aitem=2&mitem=4>encryption,
    <http://www7.mailordercentral.com/lfb/prodinfo.asp?number=PV8287&variation=&aitem=1&mitem=6>becoming
    invisible, and so on.
    
    We don't mean to disparage someone who wants to move to the remote
    countryside, encrypt his email, or set up a numbered bank account in
    Bermuda. Such activities are not, in themselves, objectionable, and they
    may be a good choice for some people. But we do wish to point out that they
    do not solve the problem of the gradual erosion of liberty in our world.
    
    We will not discuss the issue of whether it would be morally sound to
    abandon our fellows and withdraw from the effort to improve human life in
    society. We don't need to do so, because the attempt fails on its own
    terms, for several reasons.
    
    First of all, "economic secessionists" often seem to confuse money with
    wealth. If they can hide their cash, they think, they can avoid taxes. But
    money is only useful in so far as you can exchange it for the economic
    goods and services you want to enjoy. In the long run you have to keep your
    real wealth where you live, or transfer it there. Otherwise it's worthless.
    Most real wealth is highly visible. The government of the place where you
    live or spend your time will be able to see this wealth and gain access to
    it; and thus can readily tax and regulate it. There is no sense in
    imagining that hiding your cash will get you off the hook; the government
    will simply seize your real assets for failure to pay taxes on them, as
    they already do today.
    
    In many countries, governments have in recent years found it convenient for
    political purposes to shift the burden of taxation away from income taxes,
    towards sales and property taxes; and this at a time of rising taxes
    overall. For example, in the past two decades, income tax rates in the U.K.
    have fallen by about 30%, but local property taxes (rates and council tax)
    have increased three or four fold. Thus we should not expect the taxation
    of real wealth to prove problematic, even in those unlikely scenarios in
    which it is supposed that the bulk of ordinary people's incomes could be
    successfully concealed.
    
    We would also point out that governments are increasingly forming tax
    collection cartels; there are no longer any real tax havens that the U.S.
    and other high-tax countries are not now bullying into submission. Ireland
    has come under pressure from other E.U. states for having "too low" a
    corporate tax rate. The U.S.
    <http://www.globalpolicy.org/nations/haven/usfight.htm>is pushing the
    I.M.F. and World Bank to crackdown on "money laundering." The O.E.C.D.
    <http://www.oecd.org/pdf/M00004000/M00004517.pdf>has been addressing the
    "problem" of countries that engage in "harmful tax competition." Even
    Switzerland, with its traditional and much-vaunted banking privacy, has
    caved in.
    
    Economic secessionists may think that making it more expensive for the
    government to collect taxes will reduce its incentive to do so. But
    taxation is not, for the most part, about the government "making money,"
    because modern governments actually consume only a tiny fraction of the
    total tax revenue; rather it is about redirecting the spending of
    individuals, and thus the collective spending of the economy, in ways
    predicated upon the political goals of the regime.
    
    Typically, the cost of collecting a tax amounts to no more than a few
    percent of the revenue obtained; so the ability of governments to tax would
    not seriously be impeded until tax collection became at least fifty times
    more expensive (something the ready accessibility of real wealth makes most
    improbable). Note, by the way, that in order to promote their political
    aims governments may continue to collect particular taxes even when the
    monetary cost exceeds the monetary revenue. The marginal cost of
    collection, in cash terms, doesn't worry them.
    
    People rarely go into politics or public administration in order to make
    money. Many of them could become considerably wealthier in the private
    sector (in purely pecuniary terms, though not in terms of what they
    actually want). What they want is mostly influencewfor a wide variety of
    motives, both selfish and altruistic. They want to be (and in fact are)
    importantweven if that importance is often only that of being an important
    pain in the neck.
    
    That is why it is a mistake to think of government as primarily concerned
    with collecting as much tax revenue as possible, practicable, or
    profitable. That may be what bandits would dowbut to governments taxation
    is merely one of the tools with which society as a whole is constrained and
    governed. Even the fact that government actions can prompt us to seek tax
    shelters confirms their influence!
    
    Not only are we unable effectively to escape having the government tax us
    directly, we are also unable to escape the effect upon us of government
    taxes on others. Introductory economics classes teach that although the
    government may specify the legal incidence of a tax, its economic incidence
    is subsequently determined through the market. As Mises
    <http://www.econlib.org/library/Mises/msSApp.html#Epilogue>says: "It is the
    market, and not the revenue department, which decides upon whom the burden
    of the tax falls and how it affects production and consumption. The market
    and its inescapable law are supreme."
    
    Even if an individual citizen succeeds in concealing all of his wealth and
    income from the tax collector, there will be others who cannot or will not
    do so. Someone who is inclined to say, "Well, that's their problem," does
    not realize that he is paying those taxes as well. If the butcher is taxed,
    he pays more for meat. If the airlines are taxed, he pays more to fly. If
    capital gains are taxed in some countries, that will lower the returns on
    capital in "tax havens," just as taxing corporate bonds lowers the return
    on tax-free municipals. Furthermore, rearranging one's affairs to avoid or
    evade taxes (the former is legal, the latter illegal) carries its own
    burdens, whether in terms of actual costs, lower returns to capital, or
    foregone opportunities. The costs of tax avoidance and tax evasion are
    also taxes.
    
    What would happen if the man in the street were able to hide a larger
    fraction of his personal wealth or income? Would the government shrug its
    collective shoulders and reduce its spending? Hardly. It would merely
    assume that each taxpayer is hiding a similar fraction of his income and
    increase all tax assessments accordingly. This would penalize honesty, and
    in fostering anger against the tax evaders would in all likelihood
    encourage the introduction of ever more draconian and authoritarian laws.
    And the tax revenues would keep flowing just the same.
    
    Many secessionist apologists are misled by the existence of a small
    minority of people who operate on the black market or are otherwise able to
    shield much of their wealth from direct taxation; or by the fact that most
    people occasionally massage their tax returns a bit or pay tradesmen in
    cash for a small consideration.
    
    However, these transactions relate to only a small fraction of the national
    product. The tax revenues "lost" are not large; indeed, the argument above
    implies that there is no overall loss of revenue. Governments know all
    about itwand don't care. It doesn't threaten them. Indeed, the existence of
    black marketeers, tax shelters and tax evasion provides them with handy
    scapegoats whenever they needwor desirewto increase taxes or impose tougher
    regulations.
    
    All in all, to make economic secession work we should have to withdraw into
    autarky, foregoing the benefits of the division of labor. It is doubtful
    whether Thoreauesque self-sufficiency is any longer practicable in
    developed countries, for all but a minuscule fraction of the population.
    
    Conceivably one could still flee to Siberia or the jungles of New Guinea;
    and there live free from any burden of tax, other than the burden of
    grinding poverty and social isolation from one's self-imposed exile. We
    will not take exception to those who make such a choice. As Aristotle
    notes: "He who would live without the polis must be either a beast or a
    god." In either case, criticism would be pointless.
    
    If we are unprepared to take so drastic a step, we would do well to heed
    <http://www.econlib.org/library/Mises/msSContents.html>Mises's words, which
    echo John Donne's famous epigram that "No man is an island":
    
    "Society lives and acts only in individuals; it is nothing more than a
    certain attitude on their part. Everyone carries a part of society on his
    shoulders; no one is relieved of his share of responsibility by others. And
    no one can find a safe way out for himself if society is sweeping towards
    destruction. Therefore everyone, in his own interests, must thrust himself
    vigorously into the intellectual battle. None can stand aside with
    unconcern; the interests of everyone hang on the result. Whether he chooses
    or not, every man is drawn into the great historical struggle, the decisive
    battle into which our epoch has plunged us."
    
    
    Paul Birch lives in Cowes on the Isle of Wight, England. He is a freelance
    scientist and writer who has published many papers on space colonisation.
    He is also interested in political philosophy and maintains
    a <http://www.paulbirch.net/>website of his writings. Gene Callahan is
    author of
    <http://www.mises.org/store/product1.asp??SID=2&Product_ID=116>Economics
    for Real People. Send him <mailto:gcallahat_private>MAIL, and see his
    Mises.org <http://www.mises.org/articles.asp?mode=a&author=Callahan>Daily
    Articles Archive. He delivered the Henry Hazlitt Memorial Lecture at the
    Austrian Scholars Conference 9, March 13, 2003. Click
    <http://www.mises.org/video/ASC9/Callahan.wmv>HERE to view the online
    video version of his lecture.
    
    
    
    
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