The Political Culture of Taxation

In My Tax Dollars: The Morality of Taxpaying in America, Ruth Braunstein explores the political culture of taxation in contemporary America. Calling our attention to the origins of contemporary tax debates, she shows how morality and American civil religion influence how citizens understand taxation, citizenship, and the proper scope of government. In this article, we review Braunstein's main arguments and the evidence she presents in support of them. We take stock of the book's theoretical frame work and the applicability of the concepts it borrows from the sociology of religion. For all there is to like about Braunstein's book, we discuss what we regard as oversights and things which we think could be improved. We suggest some other factors that have influenced the public reaction to taxation and suggest how going forward morality might help understand the American taxpayer.