Journal Article An Exploration in the Theory of Optimum Income Taxation Get access J. A. Mirrlees J. A. Mirrlees Nuffield College, Oxford Search for other works by this author on: Oxford Academic Google Scholar The Review of Economic Studies, Volume 38, Issue 2, April 1971, Pages 175–208, https://doi.org/10.2307/2296779 Published: 01 April 1971