Low taxes are necessary - although not completely sufficient - for a free society.
We all, by divine right, own the fruit of our labor. It doesn't belong to the government. It doesn't belong to other people. It belongs to the one who was, in fact, actually productive.
Citizens with a government that acknowledges this truth live in a sort of harmony with the natural order of things. And, as a result, they get to keep that which they earn – or at least more of it.
Now, taxes are necessary on this side of heaven. But those taxes should be levied reasonably. Equitably. Logically. And within the clearly defined role of government.
A limited government has no need for unlimited revenue.
But a free people have a divine right to keep the fruit of their labor.