几乎与税收历史一样古老 – 以及对税吏的仇恨 – 是对不公平税收的抵制。例如，不列颠群岛的女王Boadicea在公元60年决定蔑视罗马人，这在很大程度上是因为对她的人民采取了残酷的税收政策。罗马人试图制服女王博阿迪西亚，公开鞭打女王并强奸了她的两个女儿。令罗马人惊讶的是，女王博阿迪西亚在这种待遇下几乎没有受到任何影响。她通过带领她的人民进行全面的血腥反抗进行报复，最终杀死了大约70,000名罗马人。 Lady Godiva的故事就是一个不那么血腥的税收抗拒的例子。虽然很多人可能还记得，在传说中，11世纪的戈迪瓦夫人穿过考文垂镇赤身裸体，但很可能不记得她这样做是为了抗议丈夫对人民的严厉征税。有人可能会说，税收是直接导致美国独立战争的主要不公正之一。因此，新成立的美国领导人必须非常小心他们如何以及确切地征税。美国新任财政部长亚历山大·汉密尔顿（Alexander Hamilton）需要找到一种方法来收集资金来降低美国革命所造成的国债。也许与抵抗税收有关的最着名的历史事件是美国殖民地的波士顿茶党。 1773年，一群穿着美国土着人的殖民者登上了三艘停泊在波士顿港的英国船只。然后，这些殖民者花了几个小时砸碎船上的货物，装满茶的木箱，然后将损坏的箱子扔到船的一侧。美国殖民者十多年来一直在征税，其中包括英国的立法，即1765年的印花税法（对报纸，许可证，纸牌和法律文件征税）和1767年的汤森法案（对纸张征税） ，油漆和茶）。殖民者将茶叶扔到船的一侧，以抗议他们所看到的“无代表性征税”这种非常不公平的做法。在1791年，汉密尔顿平衡了联邦政府收钱的需要和美国人民的敏感性，决定制定“罪恶税”，对物品社会的税收感觉是一种恶习。为税收选择的项目是蒸馏酒。不幸的是，税收被边境的人认为是不公平的，他们提炼的酒精，特别是威士忌，比他们的东部同行更多。在边境地区，孤立的抗议活动最终导致了一场武装叛乱，即威士忌叛乱。亚历山大·汉密尔顿并不是历史上第一个面临如何筹集资金以支付战争的两难的人。政府需要能够在战时支付军队和物资，这是古埃及人，罗马人，中世纪国王和世界各国政府增加税收或创造新税收的主要原因。尽管这些政府在新税方面经常具有创造性，但所得税的概念必须等待现代时代。在美国内战期间，创造所得税的想法重新浮出水面。国会再次被认为是为战争筹集资金的临时税，它通过了1861年的“收入法”，该法案规定了所得税。但是，所得税法的细节存在很多问题，在1862年的“税法”中，在法律第二年修订之前，所得税才被征收。
Almost as old as tax history – and hatred of tax collectors – is a resistance to unfair taxation. For example, Queen Boadicea of the British Isles decided to despise the Romans in 60 AD, in large part because of the cruel tax policy imposed on her people. The Romans tried to subdue Queen Boadicea, publicly whipping the Queen and raping her two daughters. To the surprise of the Romans, Queen Boadishia had hardly been affected by this treatment. She retaliated by leading her people to a full bloody rebellion, eventually killing about 70,000 Romans. The story of Lady Godiva is an example of a less bloody tax resistance. Although many people may still remember, in the legend, Mrs. Godiva in the 11th century passed through the town of Coventry, but it is likely that she did not remember that she did so to protest her husband’s severe taxation on the people. One might say that taxation is one of the main injustices that directly led to the American Revolution. Therefore, the newly formed American leaders must be very careful about how and how they are taxed. The new US Treasury Secretary Alexander Hamilton needs to find a way to collect funds to reduce the national debt caused by the American Revolution. Perhaps the most famous historical event related to the fight against taxes is the Boston Tea Party in the American colonies. In 1773, a group of colonists dressed in American soils boarded three British ships moored in Boston Harbor. Then, the colonists spent hours smashing the cargo on the ship, filling the wooden box of tea, and then throwing the damaged box to one side of the ship. American colonists have been taxing for more than a decade, including British legislation, the Stamp Tax Act of 1765 (taxation on newspapers, permits, cards, and legal documents) and the Townsend Act of 1767 (taxation of paper) ), paint and tea). The colonists threw the tea on one side of the ship to protest the very unfair practice of the “unrepresentative taxation” they saw. In 1791, Hamilton balanced the federal government’s need to collect money and the sensitivity of the American people, and decided to make a “sin tax”, which is a bad habit for the taxation of the goods society. The item chosen for taxation is distilled liquor. Unfortunately, taxes are considered unfair by people at the border, and they refine alcohol, especially whiskey, more than their eastern counterparts. In the border areas, isolated protests eventually led to an armed rebellion, the whisky rebellion. Alexander Hamilton is not the first person in history to face the dilemma of how to raise money to pay for the war. The government needs to be able to pay for military and material supplies during wartime. This is the main reason why ancient Egyptians, Romans, medieval kings and governments around the world increased taxes or created new taxes. Although these governments are often creative in terms of new taxes, the concept of income tax must wait for the modern era. During the American Civil War, the idea of creating income taxes resurfaced. Congress is once again considered a temporary tax to raise funds for the war. It passed the 1961 Income Law, which regulates income taxes. However, the details of the income tax law have many problems. In the “tax law” of 1862, the income tax was levied before the second year of the law.