THE UNIT OF TAXATION UNDER AN IDEAL PROGRESSIVE INCOME TAX

^•All Souls College, Oxford. For helpful comments on earlier drafts and in conversation, I am grateful to Michael Bacharach, Ronald Dworkin, Gilbert Harman, Tony Honore, Derek Parfit, Paul Seabright, Amartya Sen, Stanley Surrey and John Vickers. Needless to say, all remaining errors are my own.