A systematised review of the literature pertaining to tax revolts

Abstract

Repeated tax revolts have occurred throughout history (Du Preez & Stoman, 2019:456; Burg, 2004:viii). Lowery and Sigelman (1981:964) describe a tax revolt as a “systematic national phenomenon”. In addition, they provide eight possible explanations for the occurrence of a tax revolt, namely:  Self-interest – the individual is influenced by his or her situation regarding the amount of taxes paid and services received from the government (Du Preez & Stoman, 2020:462);  Tax level – an attempt to trim what is viewed as a bloated government;  Tax efficiency – a reaction to perceptions of widespread waste and inefficiency in the public sector;  Tax distribution – perception of inequities in the tax system;  Economic pinch – the general condition of the economy as well as personal finances in particular;  Political ideology – focus on ideology rather than demography or economics;  Political disaffection – a reflection of the declining levels of confidence in the government; and  Information – lack of information about government (Lowery & Sigelman,1981:964-966).

Recently, the possibility of a tax revolt occurring in South Africa has been explored by researchers (Du Preez & Stoman, 2019; Du Preez & Molebalwa, 2021) and is reported on by the media (Anon., 2021a; Anon., 2021b); Visser, 2021). Burg (2004) describes hundreds of tax revolts (including rebellions and riots) throughout history from 2350 BC until 2002. He also discusses specific individuals (rebels) that were leaders of these tax revolts. By employing a systematised review, the present study aims to contribute to the existing academic literature by exploring and analysing the literature pertaining to tax revolts and

their rebel leaders, published from 2003 (the first year not covered by Burg (2004)) to mid- 2021.