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Saturday, March 24, 2007

Hellwig on A Contribution to the Theory of Optimal Utilitarian Income Taxation

Ssrn_244Hellwig_5 Martin F. Hellwig (Max Planck Institute) has posted A Contribution to the Theory of Optimal Utilitarian Income Taxation on SSRN.  Here is the 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.

http://taxprof.typepad.com/taxprof_blog/2007/03/hellwig_on_a_co.html

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