In a paper on Rawls by Zofia Stemplowska and Adam Swift:
For example, being tempted not to pay one’s fair share of taxes in a situation in which one lacked assurance that others were paying theirs is something to which even those with a sense of justice, who would not commit graver sins, are susceptible.
Taxes may be both useful and inevitable on the local level, but I object to imbuing the tax state with any sort of holiness and to claiming that there is any “fairness” in forcing people to fork over their money under threat of punishment.
Imposition of taxes is an unfortunate coercive injustice, to be done as a last resort and reluctantly. There is nothing fair to it at all.