Nicholas Barbon
A Discourse of Trade

Sir James Steuart
An Inquiry into the Principles of Political Economy
see book 5 Of Taxes, and of the Proper Application of their Amount

James Mill
Elements of Political Economy
see chapter 4 Consumption about taxation

Joseph Schumpeter
On the Concept of Social Value

A History of Taxation
Taxes are considered a problem by everyone. Not surprisingly, taxation problems date back to earliest recorded history.