the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration and …This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the … relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities …

directed toward this sector are tax policies. Yet most economic analysis of the optimal tax treatment of charitable giving is … ad hoc, treating it as a subject unto itself. This article advances a different approach: integrating the tax treatment … of charitable giving into the optimal income tax framework that has been developed over the past half century. The …

. Lack of Comprehensive Tax Base -- C. Income and Ability -- 1. Taxation of Earning Ability -- 2. Income as an Indicator of …. Statement of the Problem -- B. Optimal Commodity Taxation -- 1. Distribution-Neutral Income Tax Adjustment and Labor Effort -- 2 …The Theory of Taxation and Public Economics presents a unified conceptual framework for analyzing taxation--the first …

illuminate and extend Tax by Design's analysis regarding the VAT, environmental taxation, wealth transfer taxation, and income …"Abstract: A notable feature and principal virtue of Tax by Design is its system-wide perspective on different elements … of the tax system. This review essay builds on this trait and offers a more explicit foundation for the report's general …

consumption taxation and income-based transfer programs. For example, might myopic individuals, as a first approximation, view … payroll taxes and other withholding to fund retirement savings as akin to an income tax, while largely ignoring the distant … not act purely like a tax despite individuals’ non-optimizing savings behavior, and in some cases labor supply actually is …

Optimal policy rules--including those regarding income taxation, commodity taxation, public goods, and externalities …, standard second-best results in basic settings are unaffected, except those for the optimal income tax. Optimal levels of … income taxation may be higher, the same, or lower on types who derive more utility from various goods, depending on the …

and extend Tax by Design's analysis regarding the VAT, environmental taxation, wealth transfer taxation, and income …A notable feature and principal virtue of Tax by Design is its system-wide perspective on different elements of the tax …

This essay considers the appropriate conceptual framework for assessing the taxation of private transfers to … individuals. Although it is conventional to emphasize the role of estate and gift taxation or inheritance taxation in … redistributing income from the rich to the poor, the revenue effects of transfer taxation, and its distortionary effect on labor …

This article explores subjects in optimal income taxation characterized by recent research interest, practical … rents; behavioral phenomena relating to perceptions of the income tax schedule, myopic labor supply, and the interactions of … savings, savings policies, and labor supply; optimal income transfers; the relationship between optimal income taxation and …