(HJ Res 62)



1. Taxation is one of the most dangerous powers of government.

bulletThat the power to tax involves the power to not to be denied. Chief Justice John Marshall, 1819.
bulletA government which lays taxes on the people not required by urgent public necessity and sound public policy is not a protector of liberty, but an instrument of tyranny. Calvin Coolidge, 1924.

2. Taxes are too high and only increase with time.

bulletGovernment expands to absorb revenue and then some. Tom Wicker, 1968.
bulletFamilies paid just 5% of income in federal taxes in 1934. In 1993, the amount was 17.8%. Today, the average family pays 20% of its annual income in federal taxes alone-- the highest since World War II.

3. It's too easy to raise taxes with only a simple majority requirement.

bullet4 of the last 5 major tax increases passed without a 2/3 vote: 1982/$214 billion; 1987/$40 billion; 1990/$137 billion; 1993/$275 billion = total $666 billion.

4. Congress should follow the example set by 14 states that have adopted tax limitation.

bulletIn states with tax limitation, taxes and spending have grown more slowly, economies and the job base have expanded more quickly.
bulletAmericans support tax limitation when given a choice: it has never lost in voter referenda.

5. Tax increases will more closely reflect genuine need and the greater good.

bulletSpecial interest groups will be less able to successfully lobby for tax increases that benefit their narrow constituency at the expense of other Americans.

6. Only a Constitutional Amendment (unlike a Parliamentary Point of Order) will make a 2/3 super-majority binding on Congress.

7. The Founding Fathers embraced the idea of 2/3 super-majority votes on important policies.

bulletIn the Federalist Papers, Alexander Hamilton, James Madison and John Jay argue that rule by a simple majority was tantamount to mob rule-- a danger partly abetted by including a Presidential veto power.
bulletThe Constitution already requires a 2/3 majority for treaty ratification and constitutional amendment ratification-- tax limitation is equally important.

8. Let's at least keep up with the Europeans!  21 countries have super-majority requirements.

bulletOver 70% of Americans support a 2/3 super-majority in order to raise taxes.




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