ABSTRACT
This chapter considers four reasons why Britons accept a level of taxation that, in money terms, is higher than ever before in British history, and in tax effort has been high for decades. The first reason is that popular attitudes towards taxation are less unfavourable than is often assumed. Familiarity with high and rising taxes can encourage resigned acceptance, even if not active approval. The second reason is compliance with taxation is secured by giving citizens little choice. Effective tax handles secure compliance without requiring each individual to decide whether to pay taxes, or how much to pay. A third possibility is that citizens do not accept taxation and illegally evade paying large sums. The fourth reason considers that acceptance of tax laws is widespread because the laws offer loopholes as well as compulsions, thus making it possible for many people liable to pay high taxes to avoid doing so through legal methods of tax avoidance.
