In European settings, tax resistance stopped being a collective form of protest in the nineteenth century, when connections among representation, citizenship, and taxation were affirmed.
2009, Stein Ringen, The Possibility of Politics: A Study in the Political Economy of the Welfare State, →ISBN, page 54:
Some level of tax resistance must be expected under any system of public policy. But if popular support of and confidence in government is constant, tax resistance also should be constant.
2010, Gideon Calder & Emanuela Ceva, Diversity in Europe, →ISBN:
The case of tax resistance highlights the difficulties of drawing a line, in practice, between cases of civil disobedience and conscientious objection.
