Reviving fiscal citizenship

Ajay K. Mehrotra*

*Corresponding author for this work

Research output: Contribution to journalReview articlepeer-review

14 Scopus citations


April 15 is a day that most Americans dread. That date is, of course, when federal and nearly all state-level individual income tax returns are due. Agonizing over the filing of income tax returns has long been a perennial part of modern American legal culture. Since the mid-1940s, when the United States first adopted a return-based mass income tax, the vast majority of Americans have been legally required to file an annual Form 1040. Over the years, taxpayers have been complaining about, procrastinating over, and generally loathing the filing of their annual tax returns. Indeed, in recent times, April 15 has even become a day for political protests-an opportunity for some activists, like those in the Tea Party movement, to rail against what they believe to be “excessive taxation and government spending”.

Original languageEnglish (US)
Pages (from-to)943-972
Number of pages30
JournalMichigan Law Review
Issue number6
StatePublished - Jan 1 2015

ASJC Scopus subject areas

  • Law


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