This argument fails to account for the fact that elected governments are even worse at determining what is 'fair' when it comes to tax policy than the arbitrary circumstances described when the government has the option to tax different persons at different rates on the basis of their income. In effect this allows the less wealthy majority to decide what the 'circumstances' of the more wealthy minority mean they 'should' pay in taxes, which may in fact be inaccurate and based more upon a desire to 'punish' the wealthy and appropriate their resources for the majority in an unfair manner. This populist tendency in elected governments is what makes them so bad at deciding 'fairly' based upon 'circumstances', not sectional or class interests, and so why the power to set different tax rates to different people should be taken out of the hands of the government by instituting a flat tax.