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Why shouldn't it be thought of as one? The government is (legitimately) coercing an individual or group of individuals to spend more money than they would normally. I hear heads on talk radio refer to all sorts of government coercion as tax, not that I should take my cues from willy-nilly.And increases the tax burden paid by employees. Yeah - a minimum wage is a form of wealth redistribution. It still ain't a tax, and shouldn't be thought of as one.