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> That argument only works if taxation provides a net benefit to society.

How about this one then: At any given level of government spending and borrowing, tax evasion requires higher taxes to be imposed on those not engaged in tax evasion.

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That is making the assumption that government spending is constant irrespective of tax revenue. If tax rates and public debt remain constant then tax avoidance will lead government spending to fall. This may mean fewer immoral actions conducted by the government such as wars or arresting people for victimless crimes. In this way, tax evasion can be not only harmless but a moral imperative.

Do you not see where this is going? You could make exactly the same argument in favor of stealing government property.

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