[Congressional Record Volume 152, Number 89 (Tuesday, July 11, 2006)]
[Senate]
[Pages S7333-S7334]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. INHOFE (for himself, Mr. Nelson of Nebraska, Ms. Snowe, 
        Mr. Warner, Mr. Graham, Mr. DeWine, Mr. Stevens, Mr. Martinez, 
        Mr. Bunning, Mr. Crapo, Mr. Craig, Mr. Kyl, Mr. Ensign, Mr. 
        Coburn, Mr. Shelby, Mr. Thomas, Mr. DeMint, Mr. Chambliss, Mrs. 
        Hutchison, Mr. Vitter, Mr. Isakson, Mr. Sessions, Mr. Thune, 
        Mr. Bond, Mr. Smith, Mr. Cochran, Mr. Gregg, Mr. Burns, Mr. 
        Talent, Mr. Burr, Mr. Allen, and Mrs. Dole):
  S. 3633. A bill to require the withholding of United States 
contributions to the United Nations until the President certifies that 
the United Nations is not engaged in global taxation schemes; to the 
Committee on Foreign Relations.
  Mr. INHOFE. Mr. President, today I introduce to you a bill to prevent 
the imposition of global taxes on the United States. The current 
efforts of the United Nations and other international organizations to 
develop, advocate, endorse, promote, and publicize proposals to raise 
revenue by instituting international taxes are unacceptable.
  The United Nations is not a sovereign nation and, therefore, does not 
have the legal capacity to levy taxes. Furthermore, paying taxes to an 
international organization like the UN would impair global commerce, 
hinder the defense capabilities of the United States, and continue to 
line the pockets of an organization that has historically been replete 
with mismanagement and corruption, especially in recent years. In order 
to avoid these consequences, the bill I bring before you will withhold 
20 percent of dues from the United Nations and other international 
organizations if they continue to promote global taxes. Its passage 
will help preserve the sovereignty of our Nation and save American 
taxpayers from potentially paying billions of dollars every year to 
international organizations.
  The United Nations' record of developing and advocating global 
taxation goes back for more than a decade. Usually the organization's 
efforts have been done quietly so as not to elicit the ire of the 
United States. However, in 1996 Secretary General Boutros-Boutros Ghali 
delivered a speech at Oxford University in which he openly embraced the 
concept of global taxes and authoritarian world government. 
Specifically, the Secretary General expressed a desire for the United 
Nations to ``not be under the daily financial will of the member 
states.'' Though the U.N. had tried to circumvent the Security Council 
and avoid member state scrutiny for many years by borrowing from 
international financial institutions, assuming control of bonds issued 
by Member States, and imposing fees on an extensive range of 
transactions, goods and services, this was the first time the concept 
of global taxation was so explicitly advocated.
  In response to the United Nations' actions, Senator Bob Dole and 
Representative Gerald Solomon introduced bills in both Houses of 
Congress in January of 1996 to put a stop to the United Nations' 
antics. These bills prohibited any voluntary or assessed contributions 
from the United States to the United Nations if the United Nations 
continued to develop and promote proposals for international taxes and 
fees. That legislation passed through the 104th and the 105th 
Congresses to become public law.
  Still, the United Nations continued to pursue global taxation. Later 
in 1996, the United Nations Economic and Social Council fully debated 
international taxation. After that, a United Nations Development 
Programme research project resulted in the publishing of a text 
entitled ``The Tobin Tax,'' which proposed a currency transaction tax. 
Global taxation was discussed in ``The Human Development Report'' in 
1999 as well as at the United Nations Preparatory Committee for the 
International Conference on Financing for Development in 2001. Also in 
2001, Ernesto Zedillo published a report which concluded ``there is a 
genuine need to establish, by international consensus, stable and 
contractual new sources of multilateral finance.'' Dialog arose at the 
Conference on Sharing Global Prosperity in Helsinki in 2003. In 2004, 
the United Nations University-World Institute for Development Economics 
Research issued a study on global taxation.
  Recently, the 2005 ``Human Development Report'' discussed proposals 
to levy international taxes in order to fund the U.N.'s Millennium 
Development Goals. Some of the taxes the United Nations proposed in 
this report were taxes on aviation fuel, an airline passenger tax, and 
a currency transaction tax like the Tobin tax. At other points in time 
the U.N. has considered a global environmental levy, an ocean freight 
tax on international trade, and a military expenditures and arms tax.
  Innovative development financing mechanisms were the primary topics 
of discussion at a conference held in Paris on February 28 and March 1 
of 2006. As a result of this conference and other discussions, various 
nations, most notably France, are already implementing an international 
tax on airline travel, with the approval of Kofi Annan. Plans for 
global taxes on currency transactions, energy use, and United States 
companies are also being considered. An official U.N.-sponsored book, 
``New Sources of Development Finance,'' says that a proposed tax on 
oil, gas, coal and other carbon-based fuels could produce $750 billion 
a year in revenue for the U.N. and other global purposes.

[[Page S7334]]

  We have frequently reminded the United Nations of our sentiments 
regarding global taxation after legislation formally passed through 
Congress in 1996 and 1998. Recently, on August 30, 2005, the U.S. 
representative to the United Nations, John R. Bolton, clearly stated 
``the United States does not accept global aid targets or global 
taxes.'' Shortly after, on September 13, 2005, 16 Senators joined with 
me in sending a letter to Kofi Annan which reiterated Mr. Bolton's 
message. Still, the United Nations has continued to research and 
promote different forms of international taxation.
  Since the United Nations is not listening to the United States, now 
it is time for Congress to back up our words. The bill I am introducing 
along with 31 colleagues states that if the United Nations or other 
international organizations continue to pursue global taxation, the 
United States will withhold 20 percent of assessed contributions to the 
regular budget of these organizations. This measure would last until 
certification is given by the President to Congress that neither the 
United Nations nor any other international organization has legal 
taxation authority in the United States, that no taxes or fees have 
been imposed on the United States, and that no taxes have been proposed 
by any of these organizations.
  The fascination of the United Nations and other international 
organizations with international taxation has gone on too long. Please 
join me in taking a stand for the sovereignty of our Nation by 
supporting this bill.
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