Taxes have a purpose of stabilizing the general and public wellbeing. If the tax, by whatever means to acquire, does not enhance quality of life, then the tax is illegitimate and thus a crime. Yes, I believe over, or under, taxing is a crime. Tax is absolutely essential to maintain civil order, so when it obstructs its purpose by not giving back to those who put in it is wrongful. Taxing the rich more does good to an extent because it enhances those the rich rely upon to uphold their status, while opening the door for others to become rich as well. Poor people shouldn't be able to sit around and do nothing and scrape by with handouts, but they should at least have a nice place to sit in the company of those who do contribute.