Taxes are specified by the directives of the Utopian States. A directive for a "No Tax System" is on the ballot for a future election in one of the Utopian States.  The 'No Tax System' collects NO 'Taxes' for government; government gets revenue by holding the money collected for various insurances and funds for a year. The insurances include health, unemployment, and fire. The funds include education, retirement, and long term disability. Government Revenue pays for government and roads. Insurances and funds can be private funds, but the government collects and re-distributes the money to the insurance or fund of your choice. Since no large military budget is needed, the taxes are considerably reduced. Most of the revenue needed by government could be classified as either a fund or insurance. Educational expenses could be paid out of a general fund that would give grants, low interest loans or scholarships. If every student were given a grant of $5000 per year, then he could attend some type of school. If a more exclusive school were desired, then he could supplement the grant. Employment insurance would, during slow times, help create jobs or train individuals to do jobs that would not compete with other stressed employment areas. These government created jobs could deal with infrastructure, building databases, beautification projects, etc. The 'NO TAX SYSTEM' is viable. Calling taxes funds or insurance is more that a change in semantics. The taxes should correspond to what they finance. Fire taxes should be proportional to real estate owned since the fire department would function to protect property from burning down. Ditto for police protection and the courts that serve basically to protect property. There should be various types of insurance that pay for health, disability, and catastrophe. There should be funds that pay for retirement, and education. These insurances and funds should be voluntary. It should be mandatory, however, to prove that a person is appropriately covered by an insurance or fund. Taxes on income should be used to provide jobs for those that would be unemployed.