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Adam Smith’s blind spot

F. E. Guerra-Pujol

Journal of Public Finance and Public Choice2025https://doi.org/10.1332/25156918y2025d000000020article
ABDC C
Weight
0.50

What the paper says

This article connects Adam Smith’s maxims of taxation—as well as a possible precursor to Smith’s maxims: Roussel de la Tour’s Richesses de l’Etat —with Geoffrey Brennan and James Buchanan’s critique of optimal taxation theory. Among other things, Brennan and Buchanan’s critique of the optimality criterion fills an important gap not only in the optimal taxation literature but also in Adam Smith’s thought.

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https://doi.org/https://doi.org/10.1332/25156918y2025d000000020

Or copy a formatted citation

@article{f.2025,
  title        = {{Adam Smith’s blind spot}},
  author       = {F. E. Guerra-Pujol},
  journal      = {Journal of Public Finance and Public Choice},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1332/25156918y2025d000000020},
}

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Adam Smith’s blind spot

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.