David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Ezio Di Nucci
Jack Alan Reynolds
Learn more about PhilPapers
Utilitas 11 (3):320 (1999)
Bentham and J. S. Mill can be regarded as utilitarian tax-reformers distinguished from political economists who were simply averse to taxation. The purpose of this paper is to elucidate the difference between Bentham's and Mill's tax reform programmes. Bentham proposed the law of escheat and a tax on bankers' and stock dealers' profits, subject to the principle of least sacrifice of enjoyment. He also planned to correct the inequality of the land tax by extending it into a general income tax. Mill proposed an income tax on the basis of the principle of equal sacrifice of enjoyment. He also proposed a progressive inheritance tax and a variable land tax, regarding unearned income as a fit subject for a special tax. Consequently, Mill used Bentham's ideas and tools to take a step towards a more egalitarian programme
|Keywords||No keywords specified (fix it)|
|Categories||categorize this paper)|
Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
|Through your library|
References found in this work BETA
No references found.
Citations of this work BETA
No citations found.
Similar books and articles
Fred Rosen (2007). The Method of Reform : J.S. Mill's Encounter with Bentham and Coleridge. In Nadia Urbinati & Alex Zakaras (eds.), J.S. Mill's Political Thought: A Bicentennial Reassessment. Cambridge University Press
Jennifer Pitts (2003). Legislator of the World? A Rereading of Bentham on Colonies. Political Theory 31 (2):200-234.
J. R. Dinwiddy (1989). Bentham. Oxford University Press.
José Montoya (2004). The Sense of Mill's Early Criticism of Bentham. Croatian Journal of Philosophy 4 (1):157-161.
J. R. Dinwiddy (1989). Bentham: Selected Writings of John Dinwiddy. Stanford University Press.
Hakan Selin, The Rise in Female Employment and the Role of Tax Incentives - an Empirical Analysis of the Swedish Individual Tax Reform of 1971.
William Sweet, Jeremy Bentham. Internet Encyclopedia of Philosophy.
Jeremy Bentham (1989). The Collected Works of Jeremy Bentham: Correspondence: Volume 9: January 1817 to June 1820. Clarendon Press.
Marco E. L. Guidi (2004). Mariangela Ripoli, Itinerari Della Felicità: La Filosofia Giuspolitica di Jeremy Bentham, James Mill, John Stuart Mill (Turin: Giappichelli, 2001), Pp. 346. Utilitas 16 (3):341-343.
Eldon J. Eisenach (1989). Self-Reform as Political Reform in the Writings of John Stuart Mill. Utilitas 1 (2):242.
Added to index2010-08-30
Total downloads25 ( #154,880 of 1,907,095 )
Recent downloads (6 months)16 ( #40,423 of 1,907,095 )
How can I increase my downloads?