@LBalcerowicz
Rawls, John. A Theory of Justice. Cambridge, MA: Harvard University Press, 1971. Polecam też Smith'a i trochę nowszej ekonomii, chociażby Saez, E.; Zucman, G.. The Triumph of Injustice: How the Rich Dodge Taxes and How to Make Them Pay (p. 225). W. W. Norton & Company.