Home

About
    Purpose
    Statutes
    News & Events
    Resolutions

Structure
    Board
    Advisory Board
    Members
    Associates

Resources
    Start a Group
    Talking Points
    Success Stories
    Tax Burdens
    Dictionary

2001 Resolution on Replacing Income Taxes with a Consumption Tax

We, the Members of the World Taxpayers Associations, an organization comprising 37 member associations from 32 countries on six continents, hereby find that:

Many countries with higher taxes on productive activity -- work and investment -- have lower rates of economic growth; and that

The income tax has been shown to be one of the most economically destructive types of tax; and that

Countries that can redirect consumption towards investment will have higher growth in the long-run.

Therefore, be it resolved:

That the Members of the World Taxpayers Associations applaud efforts in some countries to eliminate all taxes on income from work or investment and replace these taxes with a tax on consumption such as a national sales tax, and also applaud efforts to reduce income taxes in countries that do not completely eliminate income taxes; and that

We strongly believe that all taxes must be visible to taxpayers. Politicians can not be allowed to impose taxes that are invisible to the public; and that

In particular, we support the efforts of proponents of the "Fair Tax" in the United States of America. We believe that if countries would end their taxes on productive activity and adopt proposals such as the Fair Tax, they would see immediate marked increases in economic growth and development and the lives of all citizens would be bettered; and that

For countries that do not replace their income taxes with a visible consumption tax, we suggest the alternative tax reform of a low flat income tax with a large personal exemption.

"The Saint Louis Declaration"

Agreed to unanimously by the Members' meeting of the World Taxpayers Associations on June 14, 2001, St. Louis, Missouri, U.S.A.

We, representatives of taxpayers from around the world, declare that the right to flee political and economic oppression is basic to human liberty and dignity.  It is a fundamental human right for individuals to move themselves and their property to nations of other political jurisdictions with levels of taxation and public services compatible with their individual tastes and preferences.

We most vehemently protest efforts by organizations of governments to restrict this right through agreements to limit tax competition and mandate fiscal conformity.  Tax competition and diversity have been an engine for human economic progress that must continue.  The attempts of the European Union and the Organization for Economic Cooperation and Development (OECD) to form a tax cartel strike a blow against human economic express and must be restricted by taxpayers from throughout out our planet.

Signed,

World Taxpayers Associations
National Taxpayers Union (U.S.)

The "Tallinn Resolution"

This resolution was adopted by the World Taxpayers Associations meeting in Members' Conference at Tallinn, Estonia, on 1 July 2000:

The taxpayers of all nations need and deserve tax reform and taxpayer protection. We recommend that all nations take these actions and that our member associations work to adopt them:

1. Each nation having an income tax should replace it with a flat tax that has only one low rate and a large personal exemption amount. This tax reform would be simple and fair, and would promote economic growth with more good jobs and prosperity for all people. Estonia's flat tax is a good example, followed by Latvia and Lithuania. We congratulate the people and government of Estonia and the Estonian Taxpayers Association.

2. Each nation should adopt taxpayer protection legislation. If possible, it should be placed in the national Constitution. This legislation should require:

• that any new tax or tax increase must be adopted by a specific vote of the people,
• require a balanced budget, and
• reduce the pay of members of parliament if the budget is not balanced.

The taxpayer protection legislation of the Canadian province of Ontario is a good example. We congratulate the people and government of Ontario and the Canadian Taxpayers Federation.

Constitutional Declaration of the Rights of Taxpayers

Taxpayers Associations of Europe passed the following Resolution at the International and European Taxpayers Conference in Budapest, 15 June 1996:

The European Union (EU) does not have its own constitution and has not become a member of the European Convention on Human Rights. In the meantime, the power of the European Union has expanded in such a way that every European citizen must fear the power of EU.

The Taxpayers Associations of Europe demand a constitutional framework for the finances of the EU and its member states which should contain the following Taxpayers' Rights:

1. Constitutional limitation of tax burdens.
2. Constitutional limitation of Government spending.
3. Constitutional guarantees that citizens will have complete access to honest, accurate information on Government spending, budget process and a final budget audit.
4. Constitutional ban on public debt.
5. Constitutional guarantee of exemption from income taxes up to the level of subsistence.
6. Constitutional principle that goods, service and income security should be provided by individuals and private sector organizations to the greatest extent possible.
7. Constitutional guarantee to avoid hidden tax increase caused by inflation.
8. Constitutional protection against double taxation of income by different countries.