if a tax is easily avoided it becomes unjust, or unequal

Unequal, yes, but so what? Consider something like an alcohol or cigarette tax. No one needs to consume these products. In fact, people are better off (imo) if they don't consume them. How does their avoidability make it more unjust to tax them?

libertarian

The Evil of the Residential Property Tax

Undisciplined

>  if a tax is easily avoided it becomes unjust, or unequal

Unequal, yes, but so what? Consider something like an alcohol or cigarette tax. No one needs to consume these products. In fact, people are better off (imo) if they don't consume them. How does their avoidability make it more unjust to tax them?