“Does Taxation Lead to Representation?” Michael L. Ross, British Journal of Political Science (2004).
“Tax Revolts in Historical Perspective.” Joseph D. Reid, Jr. National Tax Journal (1979).
The article by Ross (no relation) uses panel data on countries to test the hypothesis that the need to tax forces authoritarian governments to democratize, but finds that support for the hypothesis depends on what that question is supposed to mean. The article by Reid covers theories of political revolt, and discusses the politics of tax administration in colonial America.