It is virtually impossible to understand these matters without a firm grounding in micro theory. And micro is the most difficult part of economics.
The problem with that is that 99%+ could not give 1 hoot in hell about micro, macro, or any other theory! What they know is that the income tax is HIGHLY intrusive into their private affairs and HIGHLY unfair to those who earn legitimate incomes. They also understand that, regardless of what any economic theory might suggest, that the money to pay taxes, and the costs of complying with them has to come from somewhere or they are out of business!