Getting Close

A rather quick (and brief) response from Mr. Caselton, Illinois Department of Revenue:

Dear Mr. Henning:

In your letter dated March 4, 2010, you ask how imposing a tax on income "does not reduce our fundamental right to work to that of a privilege?" This question reflects a lack of thought on your part. Any tax necessarily deprives the taxpayer of his or her right to own property and, to the extent the taxpayer's property is the result of his or her labor, is also a "reduction" on the right to work for compensation. The premise that a tax is somehow impermissible because it reduces your right to work would mean that no tax is permissible.

Sincerely,

(signed)

Paul S. Caselton
Deputy General Counsel - Income Tax