A Note on Professor Musgrave's Diagrammatic Explanation of Tax liabilities under Various Sacrifice Formulas Comments and Restatement

In his note on "Musgrave's Diagrammatic Explanation of Tax Liabilities Under Various Sacrifice Formulas", published in Artha Vijnana, Vol. XV, No.4, Dec. 1973, Shri G. Thimmaiah showed an inconsistency in the relationship between utility and income implied in the diagram used by Musgrave and suggested modifications to remove the inconsistency.