Voluntary compliance beyond the letter of the law : reciprocity and fair play; What is wrong with endowment taxation : self-usership as a prerequisite for legitimate taxation; Is taxation on a par with forced labour?; Conflict of trust : EU Member States' fiscal sovereignty and the ideal of the...

Fundamental legal principles and rights may function as a check on legislative power protecting citizens against arbitrary interferences of tax legislation with their lives. We’ll start with a description of the fundamental protection of individual rights that exists under Dutch national law...