She actively plotted and traveled to get revenge and clearly didn’t act in self defense. While it’s easy to be sympathetic to her story, her guilt seems difficult to deny.

It’s not. If you accept that :

• Taxing at 0% brings no tax revenue
• Taxing at 100% also brings no tax revenue

Then you accept that between those two extremes there’s a tax optimum that for a given rate gives the most tax revenue. This is the Laffer curve.