A counter narrative to the near universal approbation of taxation as a morally laudable and legitimate tool of governments is long overdue. The Panama leaks of tax evasion and avoidance and the faux moral outrage of leftist statist commentators against businessmen who have the temerity to circumvent the crippling tax regimes of their respective countries highlight this need even more.
Taxation far from being moral is nothing more than wholesale looting and theft by governments using altruism as their philosophical firewall which philosophy when challenged will prove as leaky as a colander but up to the present time has only been challenged by a few cultural outliers chief among them being Ayn Rand.
There is no real distinction between avoidance and evasion in relation to tax except in bogus legal terms. If one sees a mugger approaching and crosses the road is it an act of avoidance or evasion? Only with an appreciation of the importance of individual rights and the role of the State can one mount a moral case against taxation. If one comes from a philosophy of altruism and collectivism and this is the prevailing orthodoxy as it plainly is then a sizable amount of groundwork would be needed to counter the false inverted morality behind taxation.
It is the ideology of altruism that all statists use to justify their continued depradations and violations of private property and kleptocratic seizures of personal income through taxation by aggressive and abusive States across the Western hemisphere and beyond. Challenge this with a coherent moral code of self interest and individual rights and the ramparts of statism will crumble like pie crust and with it the whole superstructure of taxation.