"punitively taxed" is your words not mine. And yes a employee who reap benefits from taxes but acts in a way to evade taxes is acting in a morally bad way. Howe

"punitively taxed" is your words not mine. And yes a employee who reap benefits from taxes but acts in a way to evade taxes is acting in a morally bad way. However, an employee has very limited ways of evading taxes and pressuring countries to change their taxation system to fit his/her idea of what is "good" whereas people at the top of the pyramid are very "good" at doing this.