The New Palgrave Dictionary of Economics

2018 Edition
| Editors: Macmillan Publishers Ltd

Cohen Stuart, Arnold Jacob (1855–1921)

  • Arnold Heertje
Reference work entry


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 

JEL Classifications

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  1. Edgeworth, F.Y. 1897. Papers relating to political economy. Vol. 2. London: Macmillan. 1925.Google Scholar
  2. Mirrlees, J.A. 1971. An exploration in the theory of optimum income taxation. Review of Economic Studies 38: 175–208.CrossRefGoogle Scholar
  3. Musgrave, R.A., and A.T. Peacock, eds. 1958. Classics in the theory of public finance. London: Macmillan.Google Scholar

Copyright information

© Macmillan Publishers Ltd. 2018

Authors and Affiliations

  • Arnold Heertje
    • 1
  1. 1.