"If you take a walk, I'll tax your feet."
— The Beatles, "Taxman"
kAmQpAC:= :D E96 4CF6=6DE >@?E9[Q HC@E6 %]$] t=:@E :? Q%96 (2DE6=2?5[Q 2?5 E9@D6 @7 FD H9@ 92G6 J6E E@ 7:=6 @FC 7656C2= E2I C6EFC?D 766= E9:D :? @FC 3@?6D] xEVD pAC:=[ 2?5 x DE:== 92G6?VE 5@?6 @FC E2I6D] %9:D :D F?=:<6 >6] x 92G6 >J 8C2?5>@E96C |:==:6VD 86?6 7@C 86EE:?8 E9:?8D 5@?6]k^Am
kAmQ(6==[ E92EVD @FE @7 E96 H2J[Q D96 FD65 E@ D2J[ 27E6C 6G6CJ 6G6?E @C @442D:@? @C 6G6? 6G6CJ >62=[ 2D E9@F89 D96 H6C6 4964<:?8 @77 6249 >@>6?E @7 96C =:76 @? 2? :?E6C?2= E@\5@ =:DE] x D64C6E=J H:D9 H6V5 :?D4C:365 Q(6==[ E92EVD @FE @7 E96 H2JQ @? 96C E@>3DE@?6[ 3642FD6 x E9:?< D96 H@F=5 92G6 2AAC64:2E65 :E]k^Am
kAmq6:?8 E96 @AA@D:E6 @7 2 AC@4C2DE:?2E@C :D ?@E E96 36DE 86?6 E@ 92G6 :?96C:E65] x <?@H x 42? 36 2 A2:? E@ E96 A6@A=6 x =@G6] x 92G6 2=H2JD 7:=65 @FC E2I6D H2J 29625 @7 E:>6[ @7E6? :? u63CF2CJ[ 2D D@@? 2D H6 C646:G6 E96 ?66565 7@C>D] x 92G6 ?6G6C 368CF5865 A2J:?8 E2I6Di x DFAA@CE E96 8@G6C?>6?EVD @3=:82E:@? E@ AC@G:56 D6CG:46D[ 6G6? :7 x 5@?VE 36?67:E 7C@> E96> A6CD@?2==J] qFE E9:D J62C[ xV> @77 >J 82>6] x 2=>@DE 766= A@DD6DD65 3J D@>6 C23:5 2?E:\E2I DA:C:E @7 C6D:DE2?46] x >2J ?665 2 4:G:4 6I@C4:D>]k^Am
kAmx7 J@FVC6 2 7C66=2?46 HC:E6C =:<6 >6[ 7:=:?8 J@FC E2I6D 42??@E 36 5@?6 @? E96 D9@CE 7@C>] *@F 92G6 E@ :E6>:K6 6G6CJE9:?8[ 6G6CJ 6IA6?D6[ 6G6CJ 565F4E:@?[ 2?5 2== 42E68@C:6D @7 :?4@>6] xEVD 2 =@E @7 D2G:?8 C646:AED E9C@F89@FE E96 J62C 2?5 E96? 3F?5=:?8 E96> :?E@ E96 AC@A6C 42E68@C:6D] xEVD 2 =@E @7 >2E9] x? >J 42D6[ :E 42? 2== 766= AC6EEJ 24256>:4[ 2D x 5@?VE FDF2==J >2<6 6?@F89 E@ C:D6 23@G6 E96 DE2?52C5 565F4E:@?[ 3FE x DE:== 92G6 E@ D9@H >J H@C< 2D 2 D6=7\6>A=@J65 A6CD@?]k^Am
kAmx FD65 E@ A2J E2I 6IA6CED 2 =@E @7 >@?6J E@ 7:8FC6 E9:D 7@C >6[ 3642FD6 x H2D H@CC:65 E92E xV5 5@ D@>6E9:?8 HC@?8 2?5 6?5 FA :? AC:D@? 7@C E2I 7C2F5] %96 =2HD 8@G6C?:?8 @FC E2I 3FC56?D 2C6 2 56?D6 ;F?8=6] qFE E96 :?E6C?6E 92D 366? 2? 6BF2=:K6C[ 2D x ?@H FD6 2 =6DD 6IA6?D:G6 @?=:?6 AC@8C2> E92E :?DECF4ED >6 2D x 8@] $@ x D2G6 >@?6J[ 3FE x D9@H 2 D>2==6C 565F4E:@? 7@C E2I AC6A2C2E:@?] %96 =:EE=6 8FJ :D @7E6? E96 =@D6C :? E96 E2I 82>6] x7 @?=J x 4@F=5 E2<6 25G2?E286 @7 E96 565F4E:@?D 7@C J249ED 2?5 AC:G2E6 ;6ED]k^Am
kAm|J C6D6?E>6?ED E9:D J62C 7:== 2 =:DE] x C6D6?E E92E 3:==:@?2:C6D 92G6 6?8:?66C65 =68:D=2E:@? E92E =6ED E96> D<:A @FE @? A2J:?8 E96:C 72:C D92C6 WD66 q6K@D 6E]2=]X] x C6D6?E E92E 2 4@CCFAE 25>:?:DEC2E:@? :D FD:?8 >J E2I >@?6J E@ A2J C:5:4F=@FD 7:?2?4:2= D6EE=6>6?ED E@ 8F:=EJ 24E@CD WD66 |:4926= u=J??X] x C6D6?E E92E H6 8:G6 3:==:@?D E@ F?4@?DE:EFE:@?2= H2CD WD66 xC2?X 3FE ?@E9:?8 7@C 65F42E:@?2= AC@8C2>D WD66 !q$X] x C6D6?E 92G:?8 E@ 7F?5 2 D64C6E A2C2>:=:E2CJ 7@C46 E92E >FC56CD 4:E:K6?D WD66 xrt :? |:??62A@=:DX] x C6D6?E E92E H6 ?@ =@?86C AC@G:56 C6D@FC46D 7@C :?E6C?2E:@?2= 9F>2?:E2C:2? ?665D WD66 E96 5:D>2?E=65 &$pxsX]k^Am
kAm%9:D :D 2 A2CE:2= =:DE]k^Am
kAmx 92G6 :DDF6D[ %2I>2?]k^Am
kAm%96 A:=6D @7 @C82?:K65 5@4F>6?ED 2?5 C646:AED 2H2:E >J 2EE6?E:@? 2D x 5C28 >J 766E 2E E96 E9@F89E @7 :?AFEE:?8 E96 7:8FC6D 2?5 6?5FC:?8 E96 2??F2= DFDA6?D6 @7 7:?5:?8 @FE H96E96C H6 @H6 E96 %C62DFCJ s6A2CE>6?E @C :E @H6D FD 2?5 E96? 6:E96C HC:E:?8 2 4964< @C 86EE:?8 2 C67F?5] x D9@F=5 36 >@E:G2E65 E@ 86E 324< 2?J @G6CA2J>6?E D@ @FC 5@==2CD 42??@E 36 FD65 7@C 7FCE96C :==] qFE x C6>2:? D6C:@FD=J F?>@E:G2E65]k^Am
kAmxVG6 =@@<65 :?E@ E96 A6?2=E:6D 7@C 72:=:?8 E@ 7:=6 @?6VD E2I6D[ 2?5 E96J 2C6 52F?E:?8] $25=J[ 4@?D4:6?E:@FD @3;64E:@? E@ :>>@C2= E2I2E:@? :D ?@E 2 E9:?8i tG6? :7 ?@?\7:=:?8 :D 5@?6 :? AC@E6DE[ :?E6C6DE 2?5 A6?2=E:6D 2?5 WC2C6=JX :>AC:D@?>6?E 42? 2AA=J] *@F H:?[ %2I>2?]k^Am
kAmqFE x C6:E6C2E6 E92E E9:D D=F88:D9?6DD :D ?@E >J DEJ=6] x H2?E E96 8@G6C?>6?E E@ 36 H6==\7F?565] x H2?E :E E@ E2<6 42C6 @7 :ED =2H7F= C6DA@?D:3:=:E:6D E@ E96 4@>>@? 8@@5] x C62=:K6 E96C6 H:== 2=H2JD 36 7F?5:?8 7@C AC@8C2>D x 5:D28C66 H:E9[ 3FE E92EVD A2CE @7 =:G:?8 :? 2 56>@4C24J] $E:==[ x AC676C E92E E96 8@G6C?>6?E 7F?5 962=E9 42C6[ ?@E 2?E:\49:=59@@5\G244:?2E:@? A@=:4:6D WD66 #uz yCX]k^Am
kAmp82:?[ ?@E E96 7F== =:DE]k^Am
kAm$:?46 >J 9FD32?5 4@F?ED @? >6 E@ 5@ @FC 7:=:?8[ xV== 86E E@ :E] (:E9 F?492C24E6C:DE:42==J 5C288:?8 766E[ x H:== >66E E96 x#$V 4CF6=6DE 5625=:?6 @7 pAC:= `d[ 2?5 >2J >J 8C2?5>2 |:==:6 D>:=6 5@H? @? >6 @? E92E 52J[ H96? E92EVD 7:?2==J @FE @7 E96 H2J] u@C 2?@E96C J62C 2?JH2J]k^Am
