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A Contribution to the Theory of Optimal Utilitarian Income Taxation

MPG-Autoren
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Hellwig,  Martin
Max Planck Institute for Research on Collective Goods, Max Planck Society;

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Zitation

Hellwig, M. (2007). A Contribution to the Theory of Optimal Utilitarian Income Taxation.


Zitierlink: http://hdl.handle.net/11858/00-001M-0000-0028-6E6E-A
Zusammenfassung
<p>The paper provides a new formulation of the Mirrlees-Seade theorem on the positivity of the optimal marginal income tax, under weaker assumptions and in a more general model. The formulation of the theorem is independent of whether the model involves finitely many types or a continuous type distribution. The formal argument makes the underlying logic transparent, relating the mathematics to the economics and showing precisely how each assumption enters the analysis.</p>