 Many moral theorists, including Kant himself, have noted similarities between his universalizability formulation of the categorical imperative and the Golden Rule (“We ought to treat others as we would want others to treat us,” in Derek Parfit’s formulation (2011, I, 321). Kant himself argued that the universalizability formulation was superior, though some have disagreed. Parfit argues that Kant’s reasons for rejecting the Golden Rule are generally unconvincing, and largely relied on Kant’s smuggling his own assumptions into the presuppositions of the rule. Ultimately, Parfit argues for a principle that combines the fundamental insight of the Golden Rule with elements of universalizability and contractualism, which he calls “the Kantian Contractualist Formula”: “Everyone ought to follow the principles whose universal acceptance everyone could rationally will.” “This formula,” he writes, “might be what Kant was trying to find: the supreme principle of morality” (2011, I, 321).