There is perhaps nothing new in this article insofar as it merely chronicles yet again the nature of tax gathering processes and shows that much of what Oliver Cromwell thought he achieved in fact turns out to be simple substitution of one form of tyranny for another.
More worrying though is the advice proffered at the end of the article which seems to me to be thoroughly sound and prudent. It offers as the first rule of engagement to remember when dealing with the IRD:
The IRD’s job is to collect tax, not to be fair.
To the extent that this is the case – and the evidence suggests that it is an unexceptionable conclusion - is it any wonder that a good proportion of the community therefore concludes that:
The citizens job is avoid tax, not to be fair.
Where redistribution is at issue “fairness” is a vacuous concept. Where sound process is at issue “fairness” is fundamental.
For a modern society the above job descriptions are less than flattering.