A coercive tax is one in which you are told ( by the Government ) "Pay up or go to jail." Good examples are the Income, Capital-Gains, and Property taxes most people pay.
Non-coercive taxes are those which one can choose not to pay. For example, if the Gov't puts a tax on a certain imported product: Japanese TV sets, say. Now, the cost of that taz would, of course, be transferred to the Consumer, but the Consumer could choose to purchase a non-Japanese Tv set, thereby not paying the tax. Another example would be a sales tax on, say, sugar. A person could buy the sugar & pay the sax; they could also make their own sugar, use brown-sugar, use artificial sweeteners, molassas, honey, etc etc. Nobody is forcing them to pay the tax by purchasing the sugar: therefore the tax is Moral.
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