Abstract
The final normative principle for taxation discussed in this study will be that one where the alternatives are ranked according to the sum of the individual utility levels they bring about. It is commonly regarded as a concrete version of Benthamfs well-known sentence demanding “the greatest pleasure to the greatest number”, and is therefore named the utilitarian principle,1) though utilitarianism clearly represents a much more general ethic conception.2)
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© 1989 Springer-Verlag Berlin Heidelberg
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Brunner, J.K. (1989). Maximizing the sum of utilities. In: Theory of Equitable Taxation. Studies in Contemporary Economics. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-83862-0_7
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DOI: https://doi.org/10.1007/978-3-642-83862-0_7
Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-540-51426-8
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