Kant and the Ethics of Taxation

I've just written an article on the topic of Kant and the ethics of taxation and published it with the Journal of Accounting, Ethics and Public Policy. It's published and freely downloadable from the Social Science Research Network and can be found here. It's likely to be the most extended article on the topic that can be found so, for anyone interested in what philosophers have to say about taxation, I think I'm not too immodest if I say it is a must read!