Given the importance of the subject, there isn’t much debate about the fundamentals of taxation. Fundamentalism, yes: on the right, the idea that all tax is theft and that any cut in tax rates will raise revenue; on the left, the idea that the country’s fiscal – and indeed social – problems could be solved quite simply if only the government had the courage to tax the rich more heavily.
鑑於稅收的重要性，人們對於其基本原理沒有多少爭論。基要主義，是的：右派認爲，所有的稅收都是偷竊，任何稅率的下降都會提高收入；左派認爲，只要政府有勇氣對富人增稅，國家的財政——乃至社會——問題就可以輕而易舉地得到解決。
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