He knew it was illegal and had been arrested on multiple occasions for doing it. If he waned to do work that was not illegal he would have done so. Without the tax there would have been no profit it in and he would have done something else. We can assume he would not have been working a regular job and if he had options take money legally I have to assume he would have done that instead. I am not a fan of the tax, it really just hurts the poor, but I don' think it fair to claim it had a role in what happened.
