To tax (from the Latin taxo; "I estimate") is to impose a financial charge or other levy upon a taxpayer (an individual or legal entity) by a state or the functional equivalent of a state such that failure to pay is punishable by law. Taxes are also imposed by many administrative divisions. Taxes consist of direct tax or indirect tax, and may be paid in money or as its labour equivalent (often but not always unpaid labour).

A tax may be defined as a "pecuniary burden laid upon individuals or property owners to support the government [...] a payment exacted by legislative authority." A tax "is not a voluntary payment or donation, but an enforced contribution, exacted pursuant to legislative authority" and is "any contribution imposed by government [...] whether under the name of toll, tribute, tallage, gabel, impost, duty, custom, excise, subsidy, aid, supply, or other name."

The legal definition and the economic definition of taxes differ in that economists do not consider many transfers to governments to be taxes. For example, some transfers to the public sector are comparable to prices. Examples include tuition at public universities and fees for utilities provided by local governments. Governments also obtain resources by creating money (e.g., printing bills and minting coins), through voluntary gifts (e.g., contributions to public universities and museums), by imposing penalties (e.g., traffic fines), by borrowing, and by confiscating wealth. From the view of economists, a tax is a non-penal, yet compulsory transfer of resources from the private to the Public sector levied on a basis of predetermined criteria and without reference to specific benefit received.

Randal Howard "Rand" Paul (born January 7, 1963) is the junior United States Senator for Kentucky. He is a member of the Republican Party. A member of the Tea Party movement, he describes himself as a "constitutional conservative" and a libertarian. He is the son of Republican Congressman and 2012 Republican presidential candidate Ron Paul of Texas and had never previously held political office. Paul first received national attention in 2008 when making political speeches on behalf of his father. Rand Paul is the first United States Senator in history to serve alongside a parent in the United States House of Representatives.

A graduate of the Duke University School of Medicine, Paul has been a practicing ophthalmologist in Bowling Green, Kentucky, since 1993, and established his own clinic in December 2007. In 1994, he founded Kentucky Taxpayers United, of which he is still the chairman.

In 2010, Paul ran as the Republican candidate for the United States Senate seat being vacated by retiring Senator Jim Bunning of Kentucky and defeated Kentucky Attorney General Jack Conway. As a supporter of the Tea Party movement, Paul has been vocal in advocating for term limits, a balanced budget amendment, and the Read the Bills Act, in addition to the widespread reduction of federal spending and taxation. He has gained prominence for his independent positions on many political issues, often clashing with both Republicans and Democrats.

Jon Stewart (born Jonathan Stuart Leibowitz; November 28, 1962) is an American political satirist, writer, television host, actor, media critic and stand-up comedian. He is widely known as host of The Daily Show, a satirical news program that airs on Comedy Central.

Stewart started as a stand-up comedian, but branched into television as host of Short Attention Span Theater for Comedy Central. He went on to host his own show on MTV, called The Jon Stewart Show, and then hosted another show on MTV called You Wrote It, You Watch It. He has also had several film roles as an actor. Stewart became the host of The Daily Show on Comedy Central in early 1999. He is also a writer and co-executive-producer of the show. After Stewart joined, The Daily Show steadily gained popularity and critical acclaim, resulting in his sixteen Emmy Awards.

Stewart has gained acclaim as an acerbic, satirical critic of personality-driven media shows, in particular those of the US media networks such as CNN, Fox News Channel, and MSNBC. Critics say Stewart benefits from a double standard: he critiques other news shows from the safe, removed position of his "fake news" desk. Stewart agrees, saying that neither his show nor his channel purports to be anything other than satire and comedy. In spite of its self-professed entertainment mandate, The Daily Show has been nominated for news and journalism awards. Stewart hosted the 78th and 80th Academy Awards. He is the co-author of America (The Book): A Citizen's Guide to Democracy Inaction, which was one of the best-selling books in the U.S. in 2004 and Earth (The Book): A Visitor's Guide to the Human Race released in 2010.