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Do We Really Need Another "Tea Party?" Tax Policy Resources at Dewey

With income taxes due less than two weeks ago, the issue of taxes might still be on your mind. Did you ever want to learn more about our taxation policies here in the United States? Here are a few information sources that you can research to learn more.

For starters, you could check out the Federal Government’s Internal Revenue Services’ web page (http://www.irs.gov/). In particular interest is the “Understanding Taxes��? section written for both teachers and students. This section helps explain everything from the “Hows of Taxes��? (which explains the various terms and concepts) to the “Whys of Taxes (which explains the theory and history of taxes).

The 16th Amendment gave Congress the ability to mandate an income tax. This first income tax was 1 percent tax on net personal incomes above $3,000 with an additional 6 percent surtax on incomes over $500,000. You can learn more about the history of the income tax and see an example of the first income tax form from 1913 on the www.irs.gov web site.

Many public interest groups have been formed that claim to be nonpartisan taxation watchdog groups. But their mission statements can lead you to believe they lean towards the Republican Party side of the political spectrum. Some of these groups and their web sites are:

  • National Taxpayers Union: whose mission is to “helping to protect every single American’s right to keep what they’ve earned.��?

  • Americans for Tax Reform: “opposes all tax increases as a matter of principle��?.

  • FreedomWorks: “fights for lower taxes, less government and more economic freedom for all Americans.��?

New York State

  • The Citizens Budget Commission “is devoted to influencing constructive change in the finances and services of New York City and New York State government.��?

To see a list of more public interest groups, check out the Internet Resources page in the library’s Public Administration and Policy subject page.

Recently a number of anti taxation proponents staged “Tea Parties��?. These tea parties were reminiscent of the Boston Tea Party where people protested against the British government’s “taxation without representation��?. The current protest idea was started by Rick Santelli of CNBC when he expressed opposition to the White House Administration and Congress’ Stimulus Bill and budget. He called for a “Chicago Tea Party where advocates of the free-market system could join in a protest against out of control government spending.��? After that, activists began organizing the first nationwide “Tea Party��?. This first protest was held on February 27, 2009. A second nationwide protest was held on April 15th. To learn more about the April 15th protest, you might want to read the Tax Day Tea Party web site.

To see what resources on our taxation policy that we have here in the University at Albany Libraries you can search Minerva for anything with the Subject of ‘taxation’.)
A few items of interest here in Dewey Library are:

  • The Encyclopedia of Taxation and Tax Policy – Dewey Library / Reference: HJ 2305 E53 2005

  • Congressional Quarterly’s Desk Reference on the Federal Budget – Dewey Library / Reference: HJ 2051 W43 1998

  • The Law of Tax-Exempt Organizations – Dewey Library / Reference: KF 6449 H6 2007

  • The Theory of Taxation and Public Economics - Dewey Library / HJ 141 K36 2008

For more help on this topic, contact the Public Administration and Policy Bibliographer Dick Irving by phone at: 442-3698 or by email: rirving@uamail.albany.edu.

Blog post created by Judith Mueller