Taxes versus Legal Rules as Instruments for Equity: A More Equitable View

An Exploration in the Theory of Optimum Income Taxation

James A. Mirrlees · The Review of Economic Studies · 1971 · 4.4K citations

Public Affairs, Economics, Public Economics +15

Lectures on Public Economics.

Peter M. Jackson, Anthony B. Atkinson, Joseph E. Stiglitz · The Economic Journal · 1981 · 1.7K citations

Social Sciences, Economics, Public Policy +9

Optimal Taxation in the Presence of Externalities

Agnar Sandmo · The Swedish Journal of Economics · 1975 · 574 citations

Public Affairs, Economics, Public Finance +9

Domestic Distortions, Tariffs and the Theory of Optimum Subsidy

Jagdish N. Bhagwati, V. K. Ramaswami · Journal of Political Economy · 1963 · 477 citations

Public Affairs, Business Economics, Economics +14

Why the Legal System Is Less Efficient than the Income Tax in Redistributing Income

Louis Kaplow, Steven Shavell · The Journal of Legal Studies · 1994 · 351 citations · Full text

Public Affairs, Economics, Public Finance +16