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
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