Lambert, Peter J.; Naughton, Helen T. - Society for the Study of Economic Inequality - ECINEQ - 2006
What does an equal sacrifice tax look like in the case of a rank-dependent social welfare function? One's tax liability evidently becomes a function of one's income and one's position in the distribution in such a case, but not much else appears to be known. (Menahem Yaari touched upon the issue...