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.

Language
Englisch

Bibliographic citation
Series: Preprints of the Max Planck Institute for Research on Collective Goods ; No. 2007,2

Classification
Wirtschaft
Equity, Justice, Inequality, and Other Normative Criteria and Measurement
Taxation and Subsidies: Efficiency; Optimal Taxation
Subject
Optimal Income Taxation
Utilitarian Welfare Maxi- mization
Redistribution
Optimale Besteuerung
Einkommensteuer
Steuertheorie
Theorie

Event
Geistige Schöpfung
(who)
Hellwig, Martin
Event
Veröffentlichung
(who)
Max Planck Institute for Research on Collective Goods
(where)
Bonn
(when)
2007

Handle
Last update
10.03.2025, 11:42 AM CET

Data provider

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Object type

  • Arbeitspapier

Associated

  • Hellwig, Martin
  • Max Planck Institute for Research on Collective Goods

Time of origin

  • 2007

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