P never mentions whether or not the opponent advocates for other unpopular views.

P doesn’t talk at all about anyone’s character, and doesn’t attack the opponent’s character.

P concludes that the opponent’s view about a government obligation to raise taxes is “mistaken,” meaning false, and as support only says that raising taxes would make people unhappy. This doesn’t actually address whether or not there’s an obligation.

P isn’t appealing to wholly irrelevant issues—taxpayers’ response to a tax policy change is still a relevant consideration, even if it doesn’t establish that the government has no obligation to better fund schools and health care.

P isn’t insisting that an obligation exists. Instead, it’s the opposite: P’s opponent claims that an obligation exists, and P claims that the obligation does not exist.