A Simplified Version of the Mirrlees Optimal Taxation Model

Choi, Hak

doi:10.2139/ssrn.1904073

Abstract

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A Simplified Version of the Mirrlees Optimal Taxation Model

Hak Choi

Chung-Hua Institution for Economic Research

August 1, 2011

Abstract:
Income tax is one of the most important fiscal tools and Mirrlees suggested taxing people according to their ability. This paper proves that the Mirrlees suggestions are inoperative, subjective or contradictory.

Number of Pages in PDF File: 5

Keywords: Income Tax, Compensation Principle

JEL Classification: H21, H24

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Date posted: August 3, 2011 ; Last revised: August 5, 2011

Suggested Citation

Choi, Hak, A Simplified Version of the Mirrlees Optimal Taxation Model (August 1, 2011). Available at SSRN: http://ssrn.com/abstract=1904073 or http://dx.doi.org/10.2139/ssrn.1904073

Contact Information

Hak Choi (Contact Author)

Chung-Hua Institution for Economic Research ( email )

75, Changhsin St.
Taipei
Taiwan