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The interpretation and criticism of Marx’s concept of the form of value was a part of these new foundational studies. [5] Several different schools of academic “value-form theory” have appeared in different countries, [6] and the critical value-form discourse has been to a considerable extent international. It emerged in many different ...
Tax protesters in the United States advance a number of conspiracy arguments asserting that Congress, the courts and various agencies within the federal government—primarily the Internal Revenue Service (IRS)—are involved in a deception deliberately designed to procure from individuals or entities their wealth or profits in contravention of law.
As an economic theory of value, LTV is widely attributed to Marx and Marxian economics despite Marx himself pointing out the contradictions of the theory, because Marx drew ideas from LTV and related them to the concepts of labour exploitation and surplus value; the theory itself was developed by Adam Smith and David Ricardo.
Tax protester Sixteenth Amendment arguments are assertions that the imposition of the U.S. federal income tax is illegal because the Sixteenth Amendment to the United States Constitution, which reads "The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration ...
Vulgar Marxism refers to a particular "belief that one can directly access the real conditions of history" and is sometimes referred to as reflection theory. [1] In 1998, Robert M. Young defined "economism or vulgar Marxism" as "the most orthodox [position in Marxism which] provides one-to-one correlations between the socio-economic base and the intellectual superstructure".
The position of the Internal Revenue Service based upon the statutes and upon the related legal precedents in case law, is that these and similar tax protest arguments are frivolous and, if adopted by taxpayers as a basis for failure to timely file tax returns or pay taxes, may subject such taxpayers to penalties. On its web site, the IRS states:
This is reflected both at the general level of lack of understanding of the social nature of technological change embodied in Marx's theory of the value-form, reflected in widespread ignorance of the detail of the "rational kernel" of Hegel's dialectic [7] whose the principal 'forms of being' Marx used to structure the whole of the work on ...
Karl Marx and the Close of His System is a book published in 1896 by the Austrian economist Eugen von Bohm-Bawerk, which represented one of the earliest detailed critiques of Marxism. Criticism of Marxism has come from various political ideologies, campaigns and academic disciplines.