This section is from the book "Elementary Economics", by Charles Manfred Thompson. Also available from Amazon: Elementary Economics.
Every one that has had experience in levying taxes lays emphasis in discussing them on the justice of taxation. It would be nearer the truth, however, to say that expediency is more often the basis on which taxing laws rest. Lawmakers know full well that no tax, whatever its size or character, is popular. For that reason they are influenced in their legislation by the desire to create as little opposition as possible. Hence they cling to old taxes, to indirect taxes, and to taxes on the rich. Paying an old tax, however burdensome and unjust it may be, in time becomes a habit much like paying the monthly grocery bill or the house rent. In other words, people become reconciled to its harshness. Indirect taxes are hidden in prices of goods, and hence are usually paid unconsciously by consumers. Few of us ever bother about the tax on tobacco, chewing gum, perfume, or playing cards. In making our purchases we compare only the value of the article to us with its price. Finally, taxes imposed on the rich are not likely to prove unpopular. The rich themselves may protest, but without support or sympathy.
 
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