"Let me point this out now. Your income tax is 100 percent voluntary tax,
and your liquor tax is 100 percent enforced tax.
Now, the situation is as different as night and day.
Consequently, your same rules just will not apply..." | by: | Dwight E. Avis
former head of the Alcohol and Tobacco Tax Division of the IRS |
Source: | testifying before a House Ways and Means subcommittee in 1953 |
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