For this latter link the work by Easter (2002, 2006) and Uslaner (2006) is the most relevant. Easter (2002, 2006) highlights in his work the importance of taxation and how it is linked to the perception of the public of getting sufficient public services in return. In close parallel, the evidence of Uslaner's (2006) analysis suggests that people do not see taxes as an obligation to their fellow citizens as much as a contract with the state. Citizens are more likely to justify tax evasion by judging the leaders than fellow citizens. Therefore, people look to public officials to determine whether the elites are behaving honestly.