Jeremy refuses to pay taxes and risks going to jail because he does not believe in supporting a government that spends so many tax dollars on weapons of mass destruction. jeremy enjoys discussing his position and is very articulate in developing logical arguments.

If jeremy's action is viewed based in piaget's theory, he is currently in Formal Operational Stage in which he based his reaction based on his personal deductive skill and systematic thought.

If this viewed based of Kohlberg's theory, Jeremy's currently in Post-conventional moral reasoning, in which he formed his personal sense of morality by analyzing the outcome of his actions.