Locke on Consent, Taxation and Representation

This article examines Locke's slippery notion of consensual taxation. Locke insisted that property right entailed that all taxes be voluntary, requiring the consent of the taxpayer or the consent of a majority of representatives. However, Locke did not think that everyone who paid sales taxes was entitled to vote for the government to which they were subject but claimed that these taxes were passed on to, and borne by, landowners. Taxes on land were voluntary in that they were subject to gentlemanly agreements between landowners, whereas excise taxes fell on all without their consent. Locke did not specify a property qualification for the franchise in his Two Treatise of Government, as he did in other writings, but indicated that political representation should be proportionate to tax burdens. Although Locke's doctrine of taxation and representation is far from clear and unambiguous, the legacy of voluntary taxation continues to haunt us.