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inis is not to suggest that the current income tax system is necessarily bad; only that it has not been subjected to the thorough scrutiny that has been implied. Though this attempt at reform did seek to grapple with the question of “fairness,” two equally fundamental questions concerning a tax system - whether it is consistent with liberty and whether it is safe against tyranny - weren’t even asked, let alone answered during the recent tax debates.
These two questions are fundamental because the American Republic is premised on the principles that liberty is good and tyranny is evil. Therefore, our system of taxation - as well as our other public institutions - ought to be consistent with these principles. It ought to be consistent with liberty; it ought to
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