本书基于已有的关于“政府与公众”关系和税收理论与管理的早期研究成果，提出了“纳税是纳税人向政府的一种投资”即“纳税投资”的主题观点，然后利用投资的一般规律和制度经济学的最新成果，比较系统地论述了纳税投资的理论内涵及实践应用，前瞻性地提出了基于纳税投资理论如何构建新型的政府与公众关系的路径依赖，以确保作为公众向政府投资的税收不被滥用、挪用和无效率地使用，并为纳税人提供有较高纳税投资回报的升值公共服务，逐步从根本上改变长期以来对税收概念所形成的什么强制性、无偿性的既有观念，以便从思想启蒙的角度推动体制改革与制度创新等政治文明建设，改革和完善税收体制。本书提出的主题观点应该说在现代制度经济学的前沿研究领域有所创新和突破。
本书为全英文版。
Introduction
Chapter One
The Ideological Origin of the Theory of Tax Investment
Chapter Two
The Proposition of the Theory of Tax Investment
Chapter Three,
Basic Ideas of the Theory of Tax Investment
Chapter Four
Tax Investment and Storing Wealth in People's Hands
Chapter Five
Tax Investment and Limited Government
Chapter Six
Tax Investment and Government with High Efficiency
Chapter Seven
Tax Investment and Establishment of Clean Government
Chapter Eight
Tax Income Investment and Transparent Government
Chapter Nine
Tax Investment and People-Centric Government
Chapter Ten
Tax Investment and the Rule of Law
Chapter Eleven
Tax Investment and Ethic Government
Chapter Twelve
Tax Investment and Public Supervision
Chapter Thirteen
Tax Investment Theory and Establishment of a Legal State
Chapter Fourteen
Comparisons of Tax Investment and Tax System
Chapter Fifteen
Tax Investment and Tax Reform
Postscript
