Taxation

Taxation is money coercively extracted from the populace by an agent, typically the state. It is a form of binary intervention, creating a hegemonic relationship between the state and the citizen.

Taxpayers and Tax Consumers

Funds from taxation must be taken from economic actors and then provided to other economic actors. A person can fall into one of two categories: taxpayers and tax consumers.

• A taxpayer is a person who pays more tax than he or she receives.
• A tax consumer is a person who receives more funds from taxation than he or she pays.