Born in The Hague, Cohen Stuart was an engineer who took up the challenge put forward by the famous Dutch economist and politician N.G. Pierson to study the mathematical foundations of what we would call nowadays an optimal tax structure. His thesis (Cohen Stuart 1889) has been reprinted in part (Musgrave and Peacock 1958).
Cohen Stuart, A. J. Cournot, A. A. Marginal utility of income Oligopoly Optimal taxation Pierson, N. G. Progressive and regressive taxation
This is a preview of subscription content, log in to check access
Edgeworth, F.Y. 1897. Papers relating to political economy. Vol. 2. London: Macmillan. 1925.Google Scholar
Mirrlees, J.A. 1971. An exploration in the theory of optimum income taxation. Review of Economic Studies 38: 175–208.CrossRefGoogle Scholar
Musgrave, R.A., and A.T. Peacock, eds. 1958. Classics in the theory of public finance. London: Macmillan.Google Scholar