"Percentage Tax Designation Institutions" allow taxpayers to choose where a portion of their taxes go, benefiting public interest organizations. Robert Sugden's theory sees these institutions as expanding opportunities for beneficial transactions and providing public goods in a liberal way. The article explores and refines Sugden's ideas, considering how taxpayers' freedoms and autonomy are affected by default rules and redistribution. These institutions move beyond traditional tax principles and can be seen as a new form of tax justice.