The Wall Street Journal‘s piece by Laurence Kotlikoff, a Boston University economist, on tax reform had this subhead [emphasis added]:

The House proposal beats Trump’s plan, which is more regressive and would induce huge tax avoidance.

There are a number of questions considered in the article, but the prior question, it seems to me is that tax avoidance bit.  The question of tax avoidance is an interesting non sequitur.  Kotlikoff (or the WSJ‘s headline writer), like too many others, is tacitly assuming Government is entitled [sic] to our money; he is giving not the least particle of thought to the need to establish, first, that Government even needs the money before there can be any tax to be avoided.

While us individual citizens must obey the law as it exists, our representatives in Congress must consider that premise, and we must inveigh our representatives to do so.