The New Spirit
Scholar Carolyn Jones is quoted in an article by Charlotte Twight,
Evolution
of Federal Income Tax withholding: The machinery of Institutional Change," published by the Cato Journal, Vol 14, No. 3. Jones calls
The New Spirit the "crown jewel of tax propaganda." It was commissioned and promoted by the U.S. Treasury Department. In it Donald Duck was informed, "it is your privilege, not just your duty, but your privilege to help your government by paying your tax and paying it promptly." More than 32 million people saw the film the first few months of 1942. A Gallup
poll reported that 37 percent felt the film had affected their willingnexs
to pay taxes."
[To hear a five minute audio presentation featuring an interview with one of Disney Studio's creators of "The New Spirit," click on The New Spirit above. Be patient. It takes awhile to load.]
Following the release of the film, the Commissioner of Internal Revenue reported that "Thousands of clergymen, at the suggestion of the Bureau, made taxation the subject of at least one sermon.." As the result, according to Twight, "dissatisfaction and complaint over the burden imposed by taxation were minimized. Government officials commented that 'the groundwork was laid for securing in ensuing years prompt and regular response to revenue demands.'"
