> Taxes may not be meant to be a punishment, but they are certainly presented as such in certain cases.

> "Those one-percenters make too much; make them pay their fair share!" "Smoking is bad; raise taxes on tobacco products"

That first pseudoquote is not presenting taxes as a punishment. It's presenting them as a fulfillment of social responsibility to "pay a fair share." The second one is presenting them as a disincentive for a harmful behavior.