No, taxation is not theft.
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Pre-tax income does not belong to the taxpayer
If pre-tax income is owed to the state, then giving a fraction of that sum to the government cannot be seen as a "theft."
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In The Myth of Ownership, Liam Murphy and Thomas Nagel argue that our property rights are given to us by the state and therefore makes the case that pre-tax income is not essentially owned by the taxpayer. Pre-tax money is viewed as a product of the institution, the market and its regulations. The only reason someone would be entitled to their pre-tax income is because of the protection that a tax-funded state provides which creates the prerequisite for that source of revenue. Because this income is “owed” to the state, its demand for a portion of that sum to promote the welfare of its citizens is not a theft. Pretax income bears no moral significance on its own; the system of tax distribution is not scrutiny to injustice, but rather the result of such an economic structure. There must be a cognizant distinction between unjust taxation and unwise taxation.