According to Dr. Ives, how are taxes viewed as "self-interest narrowly understood"?

The concept of taxes as "self-interest narrowly understood," as proposed by Dr. Ives, reflects the idea that individuals are focused on their immediate financial implications when it comes to taxation. This perspective emphasizes that people assess their interests based on the direct benefits or detriments they experience from taxation.

When individuals think about taxes, they are not merely passively indifferent or abstractly concerned; instead, they weigh the choices of receiving fewer services in exchange for lower taxes or maintaining current services with higher taxes. Thus, the idea captures the prioritization of their individual circumstances and immediate preferences over broader societal considerations.

This understanding amplifies the choices people confront in terms of benefits received versus costs incurred. It starkly contrasts with the other options which do not effectively capture the nuanced understanding of how self-interest plays into taxation. For example, indifference towards taxation implies a lack of consideration for personal impact, which overlooks the inherent financial motivations driving people's views on tax structures.