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Title:Contribution to the theory of optimal utilitarian income taxation PDF Logo
Authors:Hellwig, Martin
Issue Date:2007
Series/Report no.:Preprints of the Max Planck Institute for Research on Collective Goods 2007,2
Abstract: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 Â…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.
Subjects:Optimal Income Taxation
Utilitarian Welfare Maxi- mization
Redistribution
JEL:D63
H21
Document Type:Working Paper
Appears in Collections:Preprints of the Max Planck Institute for Research on Collective Goods

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