In some developed countries minimum wage is determined by collective bargaining rather than law, and one could argue employees there get better wages and benefits because of it. Bargaining has been the mainstay method of determining renumeration since time immemorial, after all, whether there is law, taxes or not.
I agree that bargaining for renumeration necessarily includes taxes wherever taxation exists, but people do not do so because it is right and moral. They do it because they have to or risk punishment. This to say nothing of under-the-table employment or black markets, where taxes need not apply at all.
So the assumption that only law can determine renumeration is a false and one. Worse, it risks filling heads with the stupid idea that one cannot haggle over wages with employers and should run to authorities instead.
The notion of “common resources” seems to me unappealing. I live in a very vast country. I don’t claim any ownership over the territories and resources of the Inuit peoples, for example. I would not go there (nor could I) and take their resources just because I claim to have some share over it, because I just so happen to live within the same border. Their land is owned by them, not the common public. It was once the state’s land, sure, all of which has been acquired by the divine right of kings and conquest, but I can no less work to receive my own parcel without stealing anything. The only one who stole land, in fact, is the state.
But again, this is all beside my point, which is that taxes are immoral.
To abuse Nozik’s argument, In order to pay a tax one is forced to labor for the benefit of others. If 20% of my income goes to the government, that means 20% of my labor is forced to serve the benefit of someone else. If 100% of my labor is forced to serve the benefit of someone else, we might call that some degree or other of slavery. Nozik calls it forced labor.
I don’t believe “forced labor” suffices, simply because I am not forced to work. In my own case, the government simply comes along like a loan shark and demands I pay what is owed to him (an amount only they can define), or else I receive some sort of punishment. So I prefer “extortion” or “theft”. Either way, this transaction is an immoral one because there is no consent and it is enforced by coercion.