John Stuart Mill’s System of Taxation reconsidered

Titolo Rivista HISTORY OF ECONOMIC THOUGHT AND POLICY
Autori/Curatori Michel S. Zouboulakis
Anno di pubblicazione 2026 Fascicolo 2026/1
Lingua Inglese Numero pagine 11 P. 149-159 Dimensione file 53 KB
DOI 10.3280/SPE2026-001006
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J.S. Mill’s tax theory and policy is commonly apprehended as aiming to preserve a maximum of incentives for accumulation, and longterm distributive justice. We believe that this assessment overemphasizes the liberal aspects of his economic analysis as against his broader Utilitarian perspective in policy matters. Mill’s fiscal policy was closely related to his strategy of political and social reform aiming at the elevation of mankind. This article aims to reconsider Mill’s system of taxation within the Classical School, under his three inseparable philosophical traits, i.e. Liberalism, Utilitarianism and Social Reformism. After reviewing the Classical principles of taxation of Smith and Ricardo, we present Mill’s own viewpoints on various categories of taxation, namely income, property and consumption, hoping that his ideas may eventually enrich this perennial debate.

Parole chiave:J.S. Mill, fiscal policy, Liberalism, Utilitarianism

Jel codes:B12, H20, I30

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Michel S. Zouboulakis, John Stuart Mill’s System of Taxation reconsidered in "HISTORY OF ECONOMIC THOUGHT AND POLICY" 1/2026, pp 149-159, DOI: 10.3280/SPE2026-001006