You can read Part 1, "The Humanitarian Theory of Punishment" here.
But to refuse to pay taxes is to deny the legitimacy of the government itself, and to declare it beyond political remedy. Even to Christians suffering under the repressive, murderous, and dictatorial yoke of Rome, Jesus instructed the payment of taxes. Caesar, Christ knew, will one day face the judgment of Almighty God. Rome would one day be brought under his own feet and made subject to him.
We do not “render unto Caesar” because of our confidence in Caesar. We render unto Caesar what is Caesar’s, because we are committed with our lives and confidence and consciences to render unto God that which is God’s.