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 forms of taxation. Different types of taxation as well as expenditures on …

different portfolio choices to agents. The inefficiency is caused by a 'portfolio externality': the average portfolio of the …

Optimal policy rules--including those regarding income taxation, commodity taxation, public goods, and externalities … income taxation may be higher, the same, or lower on types who derive more utility from various goods, depending on the …

This article explores subjects in optimal income taxation characterized by recent research interest, practical … savings, savings policies, and labor supply; optimal income transfers; the relationship between optimal income taxation and … nonwelfarist objectives, welfare weights, heterogeneous preferences, and taxation of the family …

reduction. This review particularly recommends shifting away from income taxation to indirect taxation, for instance by raising … reform to vehicle-related taxation. This Working Paper relates to the 2014 OECD Economic Survey of Australia (www … pour la réduction des émissions de gaz à effet de serre et appuie la réforme de la taxation des véhicules. Ce Document de …

The paper surveys the literature on environmental taxation in the context of the climate change problem. It reviews the … taxes. The models for the EU find that a switch in taxation from labour to carbon/energy would increase employment, reduce …