In this view taxation is considered an act of taking money against an individual s will, indeed a form of theft. At the other end is a strong concept of communal ownership of wealth that should be distributed according to need. Obviously most of us are somewhere in between. We can see the bigger picture of what our taxes achieve in our better moments, but tax can feel like a necessary evil, a brake on our freedom, even like a punishment, when the rate we pay goes up with earnings. It is likely, also, that the view that a person holds of government and its role in the community can be closely aligned with that person s view of tax.
Low taxation equals small government, and vice versa.
This all might seem rather mundane, but Lakoff s key point is in highlighting a trend of the late twentieth century which seems set to remain with us in the next. Lakoff, within his tax view spectrum, identifies another view of taxation, and therefore of government, that has emerged that of government as a business where taxes are considered as fees for services received. Or, as it is more commonly termed, a user pays system where a contribution is made directly by users of the particular government activity. This introduces to the realm of taxation the idea of only paying for what you want or receive, a view very much in keeping with our individualistic society. And in Lakoff s view this leads to a shift along the spectrum towards the self-interested side, and to a negative view of government, the partner of this view of tax.