That is exactly it. And though I do not have the quote in front of me, I can tell you this is how the justice who said it approached every issue.
Maybe "encouraged" and "engrained" were not the right words. How about "endorsed"? I think rational self-interest is a concept that might vary in the degree to which it is adopted into people's behavior as you move from country to country. That's only a theory. Certainly, in the US, reducing tax liability, and doing so vigorously, is believed to be the rational thing to do.
But if I'm the taxing entity, is it rational for me to endorse the idea of paying less? That would seem to lead to a reduction in the amount I will collect as those being taxed adopt and refine their tax reduction strategies.
