The opinion that one’s income should be tax-free is acceptable and this essay will demonstrate the rationality of this viewpoint.

　　Before analyzing the issue, it is necessary to put tax-payers into two categories: the ones working for organizations and the ones running their businesses.

　　For the former, their work has been a part of the product and the service provided by companies, which, in fact, have already paid various taxes, unarguably covering the expenses spent on labor forces, to the local and national authorities. Thus, the taxes of individuals have already been shouldered by enterprises and it is unreasonable to force employees to pay again. Furthermore, the benefit of paying tax while gaining welfare can not be seen because tax-payers are now still wholly assuming personal cost and getting no reward from taxation. Theoretically speaking, the primary aim of taxation is to invest to infrastructure and make the public have access to better and free facilities, instancing highway and Medicare. Nevertheless, the majority of us, while driving through passes, have to pay fees and the Medicare cost has been part of corporate responsibilities. The governments, the holders of taxation, are inactive in these aspects. Therefore, administrative ministries have no right to ask for taxes from persons.

　　For the latter, say the ones running their businesses, their income is part of business profit, which has been taxed. Accordingly, the conduct of harvesting the harvested field again is against the principle of taxation system.

　　After detailing the foregoing two aspects, it can be concluded that the approach of paying taxes for personal income should not be taken and a person should keep the total sum of his income. (278)