“I must confess that I had expected the rigorous analysis of income taxation in the utilitarian manner to provide arguments for high tax rates. It has not done so.”

Source: An exploration in the theory of optimum income taxation, 1971, p. 207

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James Mirrlees4

Scottish economist 1936–2018

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“I must confess that I had expected the rigorous analysis of income taxation in the utilitarian manner to provide arguments for high tax rates. It has not done so.”

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James Mirrlees4

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