2. Pollock v. Farmers' Loan & Trust Co. 158 US 601 (1895) (Rehearing)
3. Of course, it might also be possible that the U.S. refrained from becoming involved in European affairs until the income tax was in place.
4. A separate regression was run with a dummy variable for the existence of individual income taxes rather than any income taxes at all. It too was highly significant with the same sign. (Details available upon request.)
5. Webber and Wildavsky note in their analysis of tax evasion in “Latin nations” (p. 549) that L’Osservatore Romano had at one point declared that tax evasion was not a sin. The theologian Henry Davis (1958) makes a prisoners’ dilemma argument against declaring evasion sinful, and numerous other such theological arguments are found in Martin T. Crowe (1944). The general theology of tax evasion is summarized in Mcgee (1998).