Arbeitspapier
Contribution to the theory of optimal utilitarian income taxation
The paper provides a new formulation of the Mirrlees-Seade theo- rem on the positivity of the optimal marginal income tax, under weaker assumptions and in a more general model. The formulation of the the- orem is independent of whether the model involves nitely many types or a continuous type distribution. The formal argument makes the un- derlying logic transparent, relating the mathematics to the economics and showing precisely how each assumption enters the analysis.
- Sprache
-
Englisch
- Erschienen in
-
Series: Preprints of the Max Planck Institute for Research on Collective Goods ; No. 2007,2
- Klassifikation
-
Wirtschaft
Equity, Justice, Inequality, and Other Normative Criteria and Measurement
Taxation and Subsidies: Efficiency; Optimal Taxation
- Thema
-
Optimal Income Taxation
Utilitarian Welfare Maxi- mization
Redistribution
Optimale Besteuerung
Einkommensteuer
Steuertheorie
Theorie
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Hellwig, Martin
- Ereignis
-
Veröffentlichung
- (wer)
-
Max Planck Institute for Research on Collective Goods
- (wo)
-
Bonn
- (wann)
-
2007
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Hellwig, Martin
- Max Planck Institute for Research on Collective Goods
Entstanden
- 2007