1. Walter Williams, All It Takes Is Guts: A Minority View, Washington, DC: Regnery Books, 1987, p. 62.
2. Rev. Martini. Crowe. 1944. The Moral Obligation of Paying Just Taxes, The Catholic University of America Studies in Sacred Theology No. 84. For a more recent comprehensive discussion of this topic that does not limit itself to the Catholic perspective, see Robert W. McGee, editor. 1998. The Ethics of Tax Evasion. Dumont, Nj: The Dumont Institute for Public Policy Research.
3. Some authors have disagreed with this position. Writers writing from the Jewish and Baha'i positions have argued that tax evasion is always unethical. For examples, see Meir Tamari, "Ethical Issues in Tax Evasion: A Jewish Perspective," in Robert W. McGee, editor, The Ethics of Tax Evasion (Dumont Institute, 1998), 168-179
4. Gordon Conn, "The Ethics of Tax Evasion: A Jewish Perspective," in Robert W. McGee, editor, The Ethics of Tax Evasion (Dumont Institute, 1998), 180-189
5. Wig DeMoville, "The Ethics of Tax Evasion: A Baha'i Perspective," in Robert W. McGee, editor, The Ethics of Tax Evasion (Dumont Institute, 1998), 230-241. Other writers have failed to find justification for taxation in the relevant literature. See Walter Block, "The Justification for Taxation in the Economics Literature," in Robert W. McGee, editor, The Ethics of Tax Evasion (Dumont Institute, 1998), 36-88.