It’s that time of year here in Ohio: time to make a list and check it twice. Christmas gift list? Not in this instance. It’s time for county auditors throughout the state to cause the publication of their annual lists of delinquent real property taxes.
Is the intent to shame the naughty into paying their fair share? To a point. However, I believe government posts those lists to incite a very different emotion: envy.
In his classic treatise, Envy: A Theory of Social Behavior, sociologist Helmut Schoeck exposes envy as a powerful, motivating political force. And it is.
The concept of a fair share implies the collective must suffer at the hands of government – suffer to pay the bill for the public goods the collective supposedly desires. Since it suffers, the collective envies those few tax rebels who dare to withhold from the group. And it’s the fear of the evil eye from the collective — likely the rebel’s friends and neighbors — that leads the rebels to finally pay-up.[1]
Consider this: Does the fact that a neighbor misses a house or car payment create the same level of emotion or suspicion in those aroused by tax delinquencies? I don’t think so.
A question remains: Are these tax rebels really that naughty?
note: [1] Most tax delinquencies are paid before the property is lost.



{ 5 comments }
It’s interesting you post this because I don’t necessarily consider this practice reprehensible at all. In fact, I would not be surprised to see it used more widely in a free market. There is a club my family belongs to in India where they post a list of all delinquent members on one of the boards. Once you make that list, visiting the club is not quite the same anymore. (Thankfully, we have never.) The club uses this tactic to ensure that members are timely with their dues. It is perfectly within their rights as a private entity and actually quite an effective method.
I think what you are taking issue with in your post is the idea of taxation and the collective, which, as any other Austrian, I agree with. However, just because the state uses a tactic to support its criminal means, doesn’t necessarily imply that the tactic itself is immoral or reprehensible. I realize you are not making this claim, but I just wanted to point it out because I find it is a common mistake I come across.
I predict property taxes will be the focus of the coming tax revolt in the US.
Quote from Raja: “… doesn’t necessarily imply that the tactic itself is immoral or reprehensible.”
The problem with your club analogy is that people are voluntary members of the club. I don’t know anybody who pays taxes voluntarily. We live in constant fear of the tax man. He’s the modern gangster peddling protection.
Raja, I think you’re talking about shame not envy. The club member who doesn’t pay his dues is shirking an obligation he made to the club (assuming club membership involves agreeing to pay one’s dues on time). Failing to fulfill an obliglation is presumably not envied but rather considered shame-worthy.
Jim is arguing that the reason delinquent taxpayers are looked at unfavorably is because they are seen as getting away with not suffering the way everyone who pays their property taxes suffers. It’s not that obedient taxpayers believe paying property taxes is a good thing and not paying them is shameful. It’s that obedient taxpayers envy the rebels who refuse to pay. But, rather than join in the rebellion they resent the rebels for having the courage to do what they themselves would like to do but are afraid to. At least, I think that’s Jim’s point.
“The problem with your club analogy is that people are voluntary members of the club. I don’t know anybody who pays taxes voluntarily. We live in constant fear of the tax man. He’s the modern gangster peddling protection.”
Agreed.
“Jim is arguing that the reason delinquent taxpayers are looked at unfavorably is because they are seen as getting away with not suffering the way everyone who pays their property taxes suffers. It’s not that obedient taxpayers believe paying property taxes is a good thing and not paying them is shameful. It’s that obedient taxpayers envy the rebels who refuse to pay. But, rather than join in the rebellion they resent the rebels for having the courage to do what they themselves would like to do but are afraid to. At least, I think that’s Jim’s point.”
And agreed.
I did get the point Jim was trying to make. Perhaps it was a bad analogy. Also, you would have to try pretty hard to make that board. With the state I think it would be pretty easy to make the list, and quite hard to get off it. It amazes me how much stress and negativity taxes bring to my life.
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