They're wrong. They can only take the first view if they see income as inherently belonging to the government, which then generously allows us to keep what it doesn't need. In fact, income belongs to the wage earners of the country, who then accept the civic responsibility of handing some of it over to the government for funding services that can only be performed at the national level, like defense. Notice I don't take the approach that the government forcibly takes money from me. Only extreme wackos believe this. A true conservative understands that some level of taxation is necessary for the goverment to function.