The philanthropic sector is highly consequential, particularly in the United States, and the most important policies 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...

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—and the mapping between these functions and various...

1. Introduction -- 2 Fiscal Context -- 3. Visual Satire Context -- 4. Income Tax -- 5. Indirect Tax -- 6. Politics Of Personality -- 7. Estate Tax -- 8. Free Trade -- 9. Conclusion -- Appendix 1 -- Appendix 2.

"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 approach, drawing on a distribution-neutral methodology...