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In this discussion about taxation, it is noted that Warren Buffett pays a lower tax rate than his secretary, highlighting a distinction between two types of taxpayers. The first type, exemplified by Paul, is the "willful taxpayer" who accepts taxes as a normal part of life and willingly pays his dues, such as a $15,000 tax on a $40,000 income. The second type, represented by Jack, is the "tax avoider." Jack, a business owner with over 50 employees, seeks to minimize his tax burden. This contrast demonstrates that individuals react differently to taxation, with some readily conforming while others actively pursue ways to reduce their tax liabilities.