Tax resistance is the refusal to pay tax because of opposition to the government that is imposing the tax, or to government policy, or as opposition to taxation in itself. Tax resistance is a form of direct action and, if in violation of the tax regulations, also a form of civil disobedience. Examples of tax resistance campaigns include those advocating home rule, such as the Salt March led by Mahatma Gandhi, and those promoting women's suffrage, such as the Women's Tax Resistance League. War tax resistance is the refusal to pay some or all taxes that pay for war, and may be practiced by conscientious objectors, pacifists, or those protesting against a particular war. Tax resisters are distinct from "tax protesters", who deny that the legal obligation to pay taxes exists or applies to them. Tax resisters may accept that some law commands them to pay taxes but they still choose to resist taxation. History The earliest and most widespread forms of taxation were the corvée and tithe, both of which can be traced back to the beginning of civilization. The corvée was state-imposed forced labour on peasants too poor to pay other forms of taxation (labour in ancient Egyptian is a synonym for taxes). Low taxes helped the Roman aristocracy increase their wealth, which equalled or exceeded the revenues of the central government. An emperor sometimes replenished his treasury by confiscating the estates of the "super-rich", but in the later period, the resistance of the wealthy to paying taxes was one of the factors contributing to the collapse of the Empire. Because taxation is often oppressive, governments have always struggled with tax noncompliance and resistance. It has been suggested that tax resistance played a significant role in the collapse of several empires, including the Egyptian, Roman, Spanish, and Aztec. Reports of collective tax refusal include Zealots resisting the Roman poll tax during the 1st century AD, culminating in the First Jewish–Roman War. Other historic events that originated as tax revolts include Magna Carta, the American Revolution and the French Revolution. War tax resisters often highlight the relationship between income tax and war. In Britain income tax was introduced in 1799, to pay for weapons and equipment in preparation for the Napoleonic wars, whilst the US federal government imposed their first income tax in the Revenue Act of 1861 to help pay for the American Civil War. Views and aims