Tax has a bad reputation. Economists in general say that it is distortionary, inefficient, excess burden, etc. To them, tax acts like a knife that cuts their body. But how can an economy function without public goods and services? To finance such goods and services, some tax is necessary. So it is unfair to let "tax" bear all the bad names. There are many kinds of tax: output tax, input tax, profit tax, lump-sum tax, etc. This book proves that they are all the same. It also shows how authorities should administer the tax revenue, in order to restore the good name of tax, and in order not to be toppled.