In the beginning
To start with most governments implements a tax system, in order for them to pay for a series of common goods as; for example, services like defence, roads and judicial institutions.  The principle here is that since everyone has access to the benefits of those systems should everyone pay, through the tax system, to maintaining these systems. This is the basic construction of government and therefore also the basic construction of any taxes system.

The raise of fairness
With the raise of the socialistic movement came also the focus on “fairness”. Now, the tax system should not only pay for the common goods in society, but also be the bases of some people’s idea of a fair society. Meaning that taxes would be used to redistribute wealth in society. Already, here are the tax systems subject to lengthy debates of both moral and legal character. But in the end this is the way the tax systems are being used in most industrial countries. The government now has the role of being the great equalizer.  

We are the norms
Within the last couple of years, we have seen the la evolution version of the tax system. Now, the tax system is no more the means for the government to pay for the common goods nor is it the great equalizer, today taxes are increasingly being used to create incentive that forces the public to adopt the ruling conceptual idea of what is the norm. Or ratter what is the ruling idea of ‘the good living’. We see this when products that have been determined to be bad for human life, either physical or psychical. This means that the tax system is now being used to enforce a democratically idea of ‘the good living’. 

What is next?
It is imposable to predict how the tax system will be used in the future. But, one thing is clear it will become increasingly difficult for the individual to not only control his or her own life, but also to determine what Aristotle called the Golden middle.