F. E. Guerra-Pujol (Pontifical Catholic University of Puerto Rico; University of Central Florida) has posted Adam Smith's Blind Spot on SSRN. Here is the abstract:
This article connects Adam Smith's maxims of taxations-as well as a possible precursor to Smith's maxims: Roussel de la Tour's Richesses de l'etat-with Geoffrey Brennan and James Buchanan's critique of optimal taxation theory. Among other things, Brennan and Buchanan's critique of the optimality criterion fills an important gap not only in the optimal-tax literature but also in Adam Smith's thought.