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> may be rational for one person to not pay taxes

it's rational to pay the lowest tax you can legally get away with, but not to evade taxes illegally especially if the chance of getting caught is high (as would be in a digital world where records of transactions are stored and analyzed). Much easier in a cash based society - case in point the Greek economy has a lot of tax evasion, and thus their gov't revenue shortfalls consistently.



Hypothetically it’s all cash based. It’s the tragedy of the commons. What is rational in isolation is not overall like pollution.




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