Redistributive taxation and the household: the case of individual filings

An Exploration in the Theory of Optimum Income Taxation

James A. Mirrlees · The Review of Economic Studies · 1971 · 4.3K citations

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A Contribution to the Theory of Taxation

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Social Indifference Curves

Paul A. Samuelson · The Quarterly Journal of Economics · 1956 · 833 citations