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. (shrink)

Section I explores and articulates Beccaria's theory of luxury. Social classes tend to emulate the classes immediately above and below them. When a class increases the luxury that it consumes, this causes a chain reaction of increased demand for luxury by other classes. Satisfying the resulting new demand for luxury and non-luxury goods maximizes the happiness of a greater number of citizens. Following the consequentialist principle of utility theory, Beccaria concludes that luxury is beneficial. His writings are compared to those (...) of Hume, Bentham and others. In section II Beccaria's demonstration that freedom of choice is a universally desired luxury indispensable for well-being in all human societies is contrasted to Rousseau's belief that luxury diminishes liberty and happiness. Beccaria values the distributive more than the aggregative maximization of utility in his analysis of luxury; the article explains why this carries wider implications for utilitarian theory. (shrink)