I have just started reading this book but it is giving my insight into American Homelanders and the desire for citizenship based taxation. Many of the claims cited in the book from the late 1800s are quite similar to those Prof. Kirsch and Co. make today.
http://www.cambridge.org/us/academic/subjects/history/economic-history/making-modern-american-fiscal-state-law-politics-and-rise-progressive-taxation-18771929
Here is an excerpt.