It used to be like that, reality is that subject is much more accurate description of the position of the individual
Low tax are in Europe ? There is not too many unless you are loaded and can afford to live in Monaco ,Gibraltar.
I chose the word "subjects" deliberately, because if you emigrate, Uncle Sam claims tax on your earnings for the next 10 years. From "No taxation without representation" to "No representation and 10 years of taxation" within 2 centuries. Citizens to subjects.
European people used to think the same 2-4 centuries ago, then some of them got sick of persecution and move abroad to a foreign land where they were more free. Free men are always willing to jettison superficial pleasures in order to achieve more meaningful goals like individual liberty and justice.