Resource title

Contribution to the theory of optimal utilitarian income taxation

Resource image

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Resource description

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.

Resource author

Martin Hellwig

Resource publisher

Resource publish date

Resource language

eng

Resource content type

text/html

Resource resource URL

http://hdl.handle.net/10419/26913

Resource license

Adapt according to the presented license agreement and reference the original author.