caa a22 4500 388067381 CHVBK 20180307125137.0 cr unu---uuuuu 161130e199911 xx s 000 0 eng 10.1017/S0953820800002533 doi S0953820800002533 pii (NATIONALLICENCE)cambridge-10.1017/S0953820800002533 Dome Takuo Osaka University, t-dome@econ.osaka-u.ac.jp Bentham and J. S. Mill on Tax Reform [Elektronische Daten] [Takuo Dome] 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. Copyright © Cambridge University Press 1999 Utilitas Cambridge University Press 11/3(1999-11), 320-339 0953-8208 11:3<320 1999 11 UTI https://doi.org/10.1017/S0953820800002533 text/html Onlinezugriff via DOI 1 research-article jats NATIONALLICENCE 856 40 https://doi.org/10.1017/S0953820800002533 text/html Onlinezugriff via DOI NATIONALLICENCE 100 1- Dome Takuo Osaka University, t-dome@econ.osaka-u.ac.jp NATIONALLICENCE 773 0- Utilitas Cambridge University Press 11/3(1999-11), 320-339 0953-8208 11:3<320 1999 11 UTI CC0 http://creativecommons.org/publicdomain/zero/1.0 nationallicence BK010053 XK010053 XK010000 NATIONALLICENCE NATIONALLICENCE NL-cambridge