A Simplified Version of the Mirrlees Optimal Taxation Model

5 Pages Posted: 3 Aug 2011 Last revised: 5 Aug 2011

Hak Choi

Chienkuo Technology University - Department of International Business; Chung-Hua Institution for Economic Research

Date Written: 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.

Keywords: Income Tax, Compensation Principle

JEL Classification: H21, H24

Suggested Citation

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

Hak Choi (Contact Author)

Chienkuo Technology University - Department of International Business ( email )

No.1, Chiehsou N. Road
Changhua City, 500
Taiwan
+886 91 901-4618 (Phone)

HOME PAGE: http://euntold.wordpress.com

Chung-Hua Institution for Economic Research ( email )

75, Changhsin St.
Taipei
Taiwan

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