Tao Te Ching: Chapter 75
The people suffer from famine because of the multitude of taxes consumed by their superiors. It is through this that they suffer famine.
The people are difficult to govern because of the (excessive) agency of their superiors (in governing them). It is through this that they are difficult to govern.
The people make light of dying because of the greatness of their labours in seeking for the means of living. It is this which makes them think light of dying. Thus it is that to leave the subject of living altogether out of view is better than to set a high value on it.