How should a democracy respond to the demands of differential treatment? Tax resistance as an example

Demands by citizens for differential treatment on conscientious grounds constitute a challenge to contemporary democratic values. In this chapter, we focus on the issue of tax resistance as a clear case of the appeal for differential treatment in the Spanish and European contexts and suggest ways in which democracies might deal with this kind of request. For the following reasons, we consider tax resistance to be a particularly good example to discuss in terms of demand for differential treatment.