Caveat

As so often, the statement that "Taxation is a crime" must come with a caveat, in this case it is that the statement is true only so long as the Lockean Proviso is not (has not been) violated.

Nor was this appropriation of any parcel of land, by improving it, any prejudice to any other man, since there was still enough and as good left, and more than the yet unprovided could use. So that, in effect, there was never the less left for others because of his enclosure for himself. For he that leaves as much as another can make use of does as good as take nothing at all. Nobody could think himself injured by the drinking of another man, though he took a good draught, who had a whole river of the same water left him to quench his thirst. And the case of land and water, where there is enough of both, is perfectly the same.

If a person has failed to leave "...enough and as good left, and more than the yet unprovided could use." then they have affected their neighbour and can expect some reaction. It is justified to tax someone if they have accrued property to the extent that others are left with insufficient resources to live reasonably.

Taxation is a crime unless the Lockean Proviso has been violated.