The notion of fair taxation is based on three ideals: First, taxes are a way to reimburse the community for what it has provided beforehand. This is about reciprocity. Second, taxes are a way to maintain freedom in America, by financing the system that allows the individual to flourish. Third, taxes have a moral function. Democracy is based on caring about one’s fellow citizens, which requires maintaining high standards for humane treatment of our fellow Americans. This is about moral excellence. Some of our fellow citizens face more hardship than others, and it is simply right for all of us who constitute the public to guarantee humane treatment for all.

via Obama’s and Romney’s Opposing Views on What the American Public Provides.