Justice in taxation is best ensured by applying the principle of :

Under the sacrifice approach to equity in taxation, equal marginal sacrifice means taxing so that the last rupee of tax imposes the same loss of utility on every taxpayer. A.C. Pigou showed that this minimises the total (aggregate) sacrifice of the community, which is why it is treated as the best principle of justice in taxation. Equal absolute and equal proportional sacrifice are alternative, less demanding rules that do not minimise total sacrifice.