Pre-tax income does not belong to the taxpayer

In The Myth of Ownership, Liam Murphy and Thomas Nagel argue that our property rights are given to us by the state and therefore makes the case that pre-tax income is not essentially owned by the taxpayer. Pre-tax money is viewed as a product of the institution, the market and its regulations. The only reason someone would be entitled to their pre-tax income is because of the protection that a tax-funded state provides which creates the prerequisite for that source of revenue. Because this income is “owed” to the state, its demand for a portion of that sum to promote the welfare of its citizens is not a theft. Pretax income bears no moral significance on its own; the system of tax distribution is not scrutiny to injustice, but rather the result of such an economic structure. There must be a cognizant distinction between unjust taxation and unwise taxation.