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
This object is provided by:
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Hellwig, Martin
- Max Planck Institute for Research on Collective Goods
Time of origin
- 2007
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