Taxation and the Founding Fathers

186 Tax Notes Fed. 1413 (Feb. 24, 2025).

33 Pages Posted: 17 Apr 2025 Last revised: 27 Apr 2025

See all articles by Doron Narotzki

Doron Narotzki

University of Akron - The George W. Daverio School of Accountancy

Tamir Shanan

College of Management

Julianne Jones

University of Akron - The George W. Daverio School of Accountancy

Date Written: February 18, 2025

Abstract

In this report, the authors examine the Founding Fathers' views and actions on taxes in Colonial America and the early United States, exploring the meaning of original intent in historical context and gleaning potential lessons for future U.S. tax policy.

Keywords: Tax, Legal History, Tax History, Colonial America, Colonial Tax, Founding Fathers, Federal Tax, Tariffs, Federalist Papers, The Distilled Spirit Tax of 1791, The 1794 Whiskey Rebellion, The Carriage Tax, The Window Tax, The Stamp Tax, Hylton

JEL Classification: K34

Suggested Citation

Narotzki, Doron and Shanan, Tamir and Jones, Julianne, Taxation and the Founding Fathers (February 18, 2025). 186 Tax Notes Fed. 1413 (Feb. 24, 2025)., Available at SSRN: https://ssrn.com/abstract=5198677 or http://dx.doi.org/10.2139/ssrn.5198677

Doron Narotzki (Contact Author)

University of Akron - The George W. Daverio School of Accountancy ( email )

259 S. Broadway Akron
Akron, OH 44325-4802
United States

Tamir Shanan

College of Management ( email )

7 Yitzhak Rabin Boulevard
P. O. Box 9141
Rishon LeZion, 75190
Israel

Julianne Jones

University of Akron - The George W. Daverio School of Accountancy

United States

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