Taxation, where the cost of some activity is spread out proportionally instead of by specific use, is a perfect example of a Prisoner's Dilemma situation.
If I and my neighbor are subject to taxation, the "rational" solution for either of us is to have the other pay his taxes and avoid our own; we get the benefit of what the taxes pay for without personally incurring the costs. If my neighbor pays his taxes, I'm better off not paying my own; if he doesn't pay his taxes, I'm still better off not paying my own. On the other hand, we're both better off if we both pay our taxes than if neither of us do. That's a textbook example of a Prisoner's Dilemma in real life.
Hence I talk in Supply-side and demand-side communism about using the coercive power of the state to fulfill people's needs for survival: the government taxes everyone to pay for everyone's basic needs. The coercive power of the state is used not to make an individual do what is not in her best interest, but rather to counteract the Nash equilibrium and ensure for each person that his neighbor is not taking a "free ride" and acting in an exploitative manner. Without coercion to ensure fairness, everyone's "rational" decision would be to not pay taxes, to their mutual detriment.