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… is from page 127 of volume III (“The Political Order of a Free People,” 1979) of Hayek’s Law, Legislation, and Liberty [2]:
Current methods of taxation have been shaped largely by the endeavor to raise funds in such a manner as to cause the least resistance or resentment on the part of the majority who had to approve the expenditure. They certainly were not designed to assure responsible decisions on expenditure, but on the contrary to produce the feeling that somebody else would pay for it…. The theory and practice of public finance has been shaped almost entirely by the endeavor to disguise as far as possible the burden imposed, and to make those who will ultimately have to bear it as little aware of it as possible. It is probable that the whole complexity of the tax structure we have built up is largely the result of the efforts to persuade citizens to give the government more than they would knowingly consent to do so.