Taxation and pricing when consumers value freedom

Suppose that beyond valuing the goods he consumes, a person also values freedom, which increases with the number of different bundles he can afford. We show that citizens may therefore favor proportional taxes over lump-sum taxes, progressive taxes over proportional taxes, quantity rationing over price increases, and fixed fees allowing unlimited use of a service.See, for instance, Nozick (1974) and Rawls (1971), although they disagree on the meaning of freedom.