Abstract

http://ssrn.com/abstract=968643
 
 

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Citations (16)



 


 



A Contribution to the Theory of Optimal Utilitarian Income Taxation


Martin F. Hellwig


Max Planck Institute for Research on Collective Goods; University of Bonn - Department of Economics

February 2007

MPI Collective Goods Preprint No. 2007/2

Abstract:     
The paper provides a new formulation of the Mirrlees-Seade theorem on the positivity of the optimal marginal income tax, under weaker assumptions and in a more general model. The formulation of the theorem is independent of whether the model involves finitely many types or a continuous type distribution. The formal argument makes the underlying logic transparent, relating the mathematics to the economics and showing precisely how each assumption enters the analysis.

Note: A previous version of this paper can be found at: http://ssrn.com/abstract=869204

Number of Pages in PDF File: 60

Keywords: Optimal Income Taxation, Utilitarian Welfare Maximization, Redistribution

JEL Classification: D63, H21

working papers series


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Date posted: March 7, 2007  

Suggested Citation

Hellwig, Martin F., A Contribution to the Theory of Optimal Utilitarian Income Taxation (February 2007). MPI Collective Goods Preprint No. 2007/2. Available at SSRN: http://ssrn.com/abstract=968643 or http://dx.doi.org/10.2139/ssrn.968643

Contact Information

Martin F. Hellwig (Contact Author)
Max Planck Institute for Research on Collective Goods ( email )
Kurt-Schumacher-Str. 10
D-53113 Bonn, 53113
Germany
University of Bonn - Department of Economics
Adenauerallee 24-42
D-53113 Bonn
Germany
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References:  28
Citations:  16

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