A contribution to the theory of optimal utilitarian income taxation

Besley, 1995, The design of income maintenance programmes, Review of Economic Studies, 62, 187, 10.2307/2297802 Brunner, 1993, A note on the optimal income tax, Journal of Public Economics, 50, 445, 10.1016/0047-2727(93)90096-C Brunner, 1995, A theorem on utilitarian redistribution, Social Choice and Welfare, 12, 175, 10.1007/BF00179832 Choné, P., Laroque, G., 2006. Should low skilled work be subsidized?, mimeo, INSEE-CREST, Paris. Christiansen, 1983, Some important properties of the social marginal utility of income, Scandinavian Journal of Economics, 85, 359, 10.2307/3439597 Ebert, 1992, A reexamination of the optimal nonlinear income tax, Journal of Public Economics, 49, 47, 10.1016/0047-2727(92)90063-L Edgeworth, F.Y., 1897/1925. The pure theory of taxation, Economic Journal (1897), reprinted in: Papers Relating the Political Economy, Macmillan, London (1925), 110–116. Guesnerie, 1995 Guesnerie, 1984, A complete solution to a class of principal–agent problems with an application to the control of a self-managed firm, Journal of Public Economics, 25, 329, 10.1016/0047-2727(84)90060-4 Guesnerie, 1982, Nonlinear pricing in a finite economy, Journal of Public Economics, 17, 157, 10.1016/0047-2727(82)90018-4 Hammond, 1979, Straightforward individual incentive compatibility in large economies, Review of Economic Studies, 46, 263, 10.2307/2297050 Hellwig, 1986, The optimal linear income tax revisited, Journal of Public Economics, 31, 163, 10.1016/0047-2727(86)90016-2 Hellwig, 2007, The undesirability of randomized income taxation under decreasing risk aversion, Journal of Public Economics, 91, 791, 10.1016/j.jpubeco.2006.09.005 Hellwig, M.F., 2006. Incentive problems with hidden characteristics: a unified approach, Preprint 06-25, Max Planck Institute for Research on Collective Goods, Bonn, Germany, http://www.coll.mpg.de/pdf_dat/2006_26online.pdf. Homburg, 2002, The optimal income tax: restatement and extensions, Finanzarchiv: Public Finance Analysis, 58, 363, 10.1628/0015221022905812 Laroque, 2005, Income maintenance and labor force participation, Econometrica, 73, 341, 10.1111/j.1468-0262.2005.00582.x Matthews, 1987, Monopoly provision of quality and warranties: an exploration in the theory of multidimensional screening, Econometrica, 55, 441, 10.2307/1913245 Mirrlees, 1971, An exploration in the theory of optimum income taxation, Review of Economic Studies, 38, 175, 10.2307/2296779 Mirrlees, 1976, Optimal tax theory: a synthesis, Journal of Public Economics, 6, 327, 10.1016/0047-2727(76)90047-5 Musgrave, R.A., 1959. The Theory of Public Finance. McGrawHill, New York. Roëll, 1985, A note on the marginal tax in a finite economy, Journal of Public Economics, 28, 267, 10.1016/0047-2727(85)90074-X Saez, 2002, Optimal income transfer programs: intensive versus extensive labor supply responses, Quarterly Journal of Economics, 117, 1039, 10.1162/003355302760193959 Seade, 1977, On the shape of optimal tax schedules, Journal of Public Economics, 7, 203, 10.1016/0047-2727(77)90046-9 Seade, 1982, On the sign of the optimum marginal income tax, Review of Economic Studies, 49, 637, 10.2307/2297292 Stiglitz, 1982, Self-selection and Pareto efficient taxation, Journal of Public Economics, 17, 213, 10.1016/0047-2727(82)90020-2 Werning, I., 2000. An elementary proof of positive optimal marginal taxes, mimeo, University of Chicago. Weymark, 1986, A reduced-form optimal nonlinear income tax problem, Journal of Public Economics, 30, 199, 10.1016/0047-2727(86)90045-9