A Contribution to the Theory of Optimal Utilitarian Income Taxation

Hellwig, Martin

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A Contribution to the Theory of Optimal Utilitarian Income Taxation

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

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http://www.coll.mpg.de/pdf_dat/2007_02online.pdf
(Preprint)

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Citation

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

Cite as: https://hdl.handle.net/11858/00-001M-0000-0028-6E6E-A

Abstract

<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>