Skip to Main Content

Tax Notes Quotes Mortimer Caplin on Alternative to Income Tax

February 25, 2013, Tax Notes
Tax Notes quotes Caplin & Drysdale's founder, Mortimer M. Caplin on creating a new revenue source apart from current income tax  to pay for the cost of government.

Excerpt taken from the article.

Mortrimer Caplin, who served as IRS commissioner during the John F. Kennedy administration, argued instead that every taxpayer should fill out a tax return as "part of the price of citizenship." He agreed, however, that the United States may have to adopt a VAT and cited a 1961 speech in which Kennedy argued that a "strong tax system is essential to a strong democracy."

"The Internal Reveue Service at that time had a different function," Caplin said. "A lot of it was really selling to the American public the importance of compliance with our tax laws."


About Caplin & Drysdale
Celebrating our 55th Anniversary in 2019, Caplin & Drysdale continues to be a leading provider of legal services to corporations, individuals, and nonprofits throughout the United States and around the world. We are also privileged to serve as legal advisors to accounting firms, financial institutions, law firms, and other professional services organizations.

The firm's reputation over the years has earned us the trust and respect of clients, industry peers, and government agencies. Moreover, clients rely on our broad knowledge of the law and our keen insights into their business concerns and personal interests. Our lawyers' strong tactical and problem-solving skills -- combined with substantial experience handling a variety of complex, high stakes, matters in a boutique environment -- make us one the nation's most distinctive law firms.

With offices in New York City and Washington, D.C., Caplin & Drysdale's core practice areas include:
For more information, please visit us at
Washington, DC Office:
One Thomas Circle NW
Suite 1100
Washington, DC 20005
New York, NY Office:
600 Lexington Avenue
21st Floor
New York, NY 10022


This communication does not provide legal advice, nor does it create an attorney-client relationship with you or any other reader. If you require legal guidance in any specific situation, you should engage a qualified lawyer for that purpose. Prior results do not guarantee a similar outcome.

Attorney Advertising
It is possible that under the laws, rules, or regulations of certain jurisdictions, this may be construed as an advertisement or solicitation.
©2021 Caplin & Drysdale, Chartered
All Rights Reserved.