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Allingham, M. (1975), Towards an Ability Tax, Journal of Public Economics 4, 361-376.
Auerbach, A. and K. Hassett (1999), A New Measure of Horizontal Equity, NBER Working Paper 7035.
Feldstein, M. (1976), On the Theory of Tax Reform, Journal of Public Economics 6, 77--104.
Fleurbaey, M. and F. Maniquet (2002), Compensation and Responsibility, in K.
Kaplow, L. (2000), Horizontal Equity: New Measures, Unclear Principles, NBER Working Paper 7649.
Mirrlees, J. (1976), Optimal Tax Theory: a Synthesis, Journal of Public Economics 6, 327--358.
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