Journal Article The Subjective Element in the First Principles of Taxation Get access F. Y. Edgeworth F. Y. Edgeworth All Souls College, Oxfokd Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 24, Issue 3, May 1910, Pages 459–470, https://doi.org/10.2307/1885206 Published: 01 May 1910