Paying taxes, as determined by the legislature, is a moral obligation owed by members of a community to their community. Question is whether paying taxes has become an exclusively legal affair: a legal obligation towards the state, replacing a moral obligation towards society. This paper tries...

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...