Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/26913
Authors: 
Hellwig, Martin
Year of Publication: 
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 …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

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