A RATHER dim recollection of Thomas Nagel's books over the decades leaves the impression of an extraordinarily perceptive and deep thought, straightforwardly revealing the essentials of the topic, yet remaining at a high level of abstraction and generality. We now have, on this latter aspect, exactly the opposite, since the topic is the taxes you pay, while keeping the former virtue in focussing on the basic divide of normative politics. Here, indeed, two outstanding philosophical minds stoop over one of the most mundane of issues, the rightfulness of taxation. Economists, politicians, lawyers and laymen will all be delighted about this new dimension of the debate. This issue—let us recall—is of some importance since the public sector commonly consumes about half of national products.