re: If you believe that tax evasion is theft,

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no........taxes are theft

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I disagree with your over simplification of the matter. Taxes are costs imposed by society upon its members to finance things the society considers beneficial. As such evading taxes is to deny society that which the other members are contributing to the beneficial policies.

One can argue all day long, and then some, about how society imposes taxes, and the uses for those taxes. But the need for taxes in a civilized society is not really debatable.