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Current systems of taxation imply that governments have a prior claim on the fruits of a person's labor. Such a notion is fundamentally immoral and can never be just, despite governments’ claims to the contrary. Since most government spending has been shown inefficient, there cannot be any rationalization of taxation on the grounds of raising government revenue at arbitrary levels, either. Any tax policy based on the concept of justice should seek to minimize the tax burden by discontinuing most government activities, reinforcing civil society and the free market economy.
