Before the post war Beveridge settlement, relatively few people paid income tax. This changed on the notion that it was giving everyone a stake in the country. Organisations such as Tax Justice continue to present this view, which holds that universal taxation is an essential component of democracy. Apart from anything else it ignores the reality of tax incidence - that from the economic perspective a tax does not necessarily fall on whoever is notionally responsible for paying it. Robin Smith has exploded the myth of taxation and representation here.