This is the first book to give a collective treatment of philosophical issues relating to tax. Given that the tax system is central to the operation of states and to the ways in which states interact with individual citizens, more interdisciplinary attention to conceptual and normative issues relating to tax is urgently needed.

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With this remarkable collection of 12 essays and a concise introduction, we now have a philosophical literature on the topic. Naturally, there are still some unanswered questions, but the progress is notable... It is very well organized, and the essays complete each other, even when opposing views are put forward. This book could serve as essential reading in undergraduate and master's level courses in political philosophy, philosophy of economics and PPE.