‘By its very nature,’ FR requires taxes and transfers.
2AC IMF ’14 [International Monetary Fund; Jan 23; the IMF Is a major financial agency of the United Nations, and an international financial institution, headquartered in Washington, D.C., consisting of 190 countries; IMF Policy Paper, “Fiscal Policy and Income Inequality,” http://www.imf.org/external/np/pp/eng/2014/012314.pdf]
Fiscal redistribution can usually most efficiently be achieved through direct instruments that tax or provide benefits based on income. Fiscal redistribution, by its very nature, involves transferring resources from higher-income to lower-income households through taxes and transfers. On the tax side, personal income taxes, for example, are often preferable for achieving redistribution than taxes on consumption because they directly take account of the ability of households or individuals to pay. On the spending side, cash transfers to poor households are usually superior to indirect methods such as price subsidies. Better targeting of transfers reduces their fiscal cost and the tax levels required to finance them, thus achieving distributional objectives in a more efficient manner. Targeting, however, is not without efficiency costs and must be designed carefully (see below)