"what you need to live" is a surprisingly subjective term. After all, do people really *need* to live? What quality of life justifies such a need? Basic sustenance may not provide such a quality of life.
It is quite simple.
1. What do people need to live? - Food and shelter are the basics to allow someone to live and be a part of society. Some may argue freely provided medical tx, I'm not on that bandwagon, but that is an arguable point of contention.
2. What quality of life juistifies such a need? - What does quality of life have to do with it? That is up the the INDIVIDUAL to take care of that. If things like nice cars, tennis shoes, large flat screen TVs make someone's quality of life better, when those are luxuries, and they go above and beyond necessities of life.
Your quality of life is not guaranteed, nor is it a 'right' that others are required to pay for and bestow upon you if you can't figure how to earn it yourself.
The best we can do (and should do) in the US, is provide the opportunity out there to work, hustle and succeed. The opportunities are out there.
Does everyone start at the same starting blocks? Does everyone have equal genes? Is everyone lucky?
Everyone has to start with the cards they are dealt in life, you are not guaranteed happiness....but you are guaranteed the pursuit of happiness. Aside from that, you are owned NOTHING by the world at all. It is up to YOU, to do things like appreciate and fight for (if needed) a good education, the stamina and determination to find a job you do well, and do your best to excel and make a good living.
The world owes no one "quality of life", you are given a quantity of it, use it to its full extent and the individual is responsible for their own quality of life.
Any specific level of quality of life is not a right you have...not at the expense of others.
So, anything luxury, is up for taxation. You get a break for things allowing you to maintain biological life (food, water), and a place to sleep at night out of the elements.