Richard Lavoie (Akron) has posted Tea Parties and Taxes: What's Patriotism Got to Do With It? on SSRN. Here is the abstract:

This article considers the factors that contribute to developing a self-sustaining taxpaying ethos in a society, with a focus on understanding those factors using a social contract framework. Given the rise of the Tea Party movement, which carries on the historical linkage between patriotism and tax protests in the United States, the role of patriotism as a general tax compliance factor is examined in light of the extant empirical evidence. The existing research suggests that patriotism may be a weaker tax compliance factor in the United States than elsewhere. In light of this possibility, the Tea Party movement has the potential to weaken this factor even more. Further, the Tea Party movement presents other challenges for the legitimacy of the tax system that could ultimately unbalance the taxpaying ethos in the United States. In order to strengthen the impact of patriotism on tax compliance, and lessen any adverse impact of the Tea Party movement on the country’s taxpaying ethos, the government should take steps to disentangle American patriotism from its anti-tax roots. Important first steps in this regard are outlined in the article, including the creation of a voluntary “Patriotic Remittance Tax”. Making such changes will strengthen the bond between taxpayers and the government and help promote a vision of American patriotism that is positively associated with taxation rather than being antithetical to it.