The Mirrlees model is an economic framework developed by James Mirrlees in the 1970s to analyze optimal income taxation. It focuses on how to design tax systems that maximize social welfare while considering individuals' varying abilities and incentives to work. The model emphasizes the trade-off between equity and efficiency in taxation. In the Mirrlees model, individuals have private information about their productivity, which affects their income. The model suggests that a well-designed tax system should balance the need for revenue with the goal of minimizing distortions in work incentives, ultimately leading to a more efficient allocation of resources in the economy.