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| Author: | Hellwig, M.F. |
| Title: | A contribution to the theory of optimal utilitarian income taxation |
| Journal: | Journal of Public Economics
2007 : AUG, VOL. 91:7-8, p. 1449-1477 |
| Index terms: | taxation income tax theories models |
| Language: | eng |
| Abstract: | This paper provides a new formulation (here as: f-n.) of the Mirrlees-Seade theorem on the positivity of the optimal marginal income tax. The f-n. 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. It shows precisely how each assumption enters the analysis. |
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