1. Well informed citizens may agree with voluntary taxes in order to finance communal projects. However, in absence of a strong sovereignty, Hume's philosophy has to face the problem of aggressive tax planning. Despite its lawfulness, aggressive tax planning is undesirable from the perspective of Humean social conventionalism. Reducing the obligation to pay tax to what is due according to the letter of the law, would diminish trust and benevolence. However, it is doubtful whether Hume's moral philosophy provides the final answer to aggressive tax planning;Above all, the relationship between the sovereign and the citizens can be qualified as collaborative instead of being based on absolute obedience (Hobbes)
2. David Hume, Spinozist;Annette Baier;Hume Studies,1993