This study takes its starting point in an article by the philosopher and economist Robert McGee. I his “Three views on the ethics of tax evasion” McGee summarizes the normative discussion of the topic into three main propositions: (i) Tax evasion is always morally justified, (ii) Tax evasion is never morally justified, and (iii) Tax evasion is sometimes morally justified. In this study the arguments for these propositions are scrutinized and it is argued that the first two cannot be held without inconsistencies. This leaves us with the view that tax evasion sometimes can be morally justified. Different arguments for this position are considered and it is concluded that it is morally justified to evade taxation when (i) the government severely violates its major obligations to the citizens, and (ii) when taxation makes it impossible for the citizens to act in accordance to the virtues of human kindness and reciprocity.