For a "mainstream" approach to the "tax-foundational" view of money,
see:
http://econweb.tamu.edu/dgoldberg/research/implicit1.pdf
Also, historians of thought should find this book interesting:
Wray, L. Randall, ed., 2004, Credit and State Theories of Money: The
Contributions of A. Mitchell Innes, Edward Elgar.
Best,
Mathew Forstater