Proposal for next step of civil disobedience: refuse to pay taxes

It is now time for student leaders and "umbrella movement" participants to think about their next step, and I would propose tax resistance.

It had become clear that continued occupation was not going to bring the desired results, as the government was not going to yield.

The occupation of sites in the city did not cause sufficient disruption of the government's operations. And when some protesters tried to surround the main government offices in Admiralty, the police were able to stop them in their tracks.

If filibustering by the pan-democratic legislators in the Legislative Council chamber has taught us anything, it is that money oils the state machinery. Tax resistance, or the act of consciously not paying tax, would enable residents from all walks of life to directly throw a wrench into the gears without having to risk life and limb.

Symbolically, tax resisters would be sending a loud and clear message to the administration that it does not have the mandate to govern. And since tax records are properly kept, this form of civil disobedience would also produce an indisputable number of participants and, by extension, act as a de facto referendum.

Tax resistance also satisfies the Occupy movement's principle of non-violence. No participants can escape the legal ramifications of their action, either, avoiding the problem of "free riders".