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To greatly simplify, money is a measuring unit, originally created by rulers to value the fees, fines, and taxes owed. By putting the subjects or citizens into debt, real resources could be moved to serve the public purpose. Taxes drive money. So, money was created to give government command over socially created resources.
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Tax function as measurement of social resource
Modern Money Theory: A Primer on Macroeconomics for Sovereign Monetary Systems
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