Whether it’s fair is a different question. I don’t think that CR or whatever ought to conflate fairness in with its other dimensions.
My point was not that GURPS treats all taxes as unfair, but that it treats all taxes as burdensome. I believe that there are some types of goods and services (e.g. defences, courts, police, transport infrastructure, medical care, dentistry) that relieve burdens that are placed on human existence by our competing to flourish in a limited environment with frail and mortal bodies subject to injury and disease. For various reasons (assorted market failures) some of these services cannot be provided commercially, or the forms and quantities of them that result from commercial provision are defective, inadequate, or allocated with gross inefficiency. And in some of those cases tax-funded public provision of those goods and services is much better and also cheaper than the commercial provision. To me it seems nonsensical to describe the taxes that fund effective police and efficient courts as a burden. The feasible alternatives are far worse. Raising a tax and spending it on effective police and efficient courts is the opposite of a burden. It makes everything lighter than in any possible alternative.
Paying taxes, even progressive taxes, to maintain the systems that allow you the peaceful and secure accumulation of wealth, does not seem to me to be a burden when the feasible alternative is either paying more for less peace, order, and good government or living in a Hobbesian bellum omnia in which such an accumulation is not even possible. The fantasy world in which you get to earn the income and accumulate the capital of an industrial magnate without paying taxes is infeasible, and therefore not a valid basis for comparison.
Now, whether roads, defence, and socialised medical care are examples of such goods and services is a matter of fact and circumstances, to be addressed with evidence. And, I submit, beyond the scope both of this thread and this board (we can take it in private, if you like).
I feel the force of your argument that a GURPS CR or a Flat Black planet summary sheet ought to be able to describe a society which is contentiously realistic or unrealistic, even one that is uncontroversially unrealistic! Yes, there ought to be a code for an idealistic anarchy that does not collapse at once into banditry. For the same reason, it should not be impossible to describe a situation in which the government levies large taxes and spends them beneficially. I’m not saying that that is fair or even realistic, I’m saying that there ought to be a CR for it. That is, the issue of whether tax revenues are well-spent ought not to be included in CR.