Abstract

*Taxation in Utopia" by Donald Morris makes a valuable contribution to social theory. It offers new taxonomies of actual and potential social schemes according to their diabolically creative sacrificial impositions. Perhaps the main reason to celebrate Morris’s contribution is its ability to provide insightful parallels between pecuniary and nonpecuniary “required sacrifices.” Utopian literature is rife with—indeed inseparable from—demands of sacrifice for the sake of the collective good. Morris reminds us that the full cost of Utopian schemes is measured not in monetary value alone, but in the loss of freedoms, dignity, privacy, autonomy, etc. At the same time, a comprehensive analysis should also take full account of the positive side of the Utopian social calculus. It is not enough to condemn the sacrifices; one also needs to appraise the positive achievements.