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Christian Hellwig

Associate Professor · Toulouse School of Economics

Economic theorist and macroeconomist at Toulouse School of Economics, working on global games, coordination and optimal taxation. Held a UCLA faculty position before moving to Toulouse in 2010.

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Online First Journal of Political Economy Online 31 Aug 2026

Using Consumption Data to Derive Optimal Top Income and Capital Tax Rates

Christian Hellwig · Nicolas Werquin

Two of the most influential results in optimal tax theory — Saez's (2001) formula for the top income tax rate and Atkinson and Stiglitz's (1976) case for not taxing savings — are usually invoked …

Public Finance Fiscal Policy Inequality Household Consumption