It is also just the sadistic nature of the right. Punishment is always an attractive course of action when out-groups are to be punished. The IRS is a designated out-group, like poor people, teachers, anyone who’s skin isn’t white enough. It isn’t just that they think punishment will work on the out-groups, but they derive pleasure just from imagining their suffering. On the other hand in-groups must always be rewarded, how lovely would it be to be a rich person getting a huge tax cut.
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