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 …

While several countries attempted to improve their income taxation model by adopting modified versions of DIT, Turkey … incomes, thus capital incomes should be exempt from corporate income tax rate and the problems of double taxation of … shares several features with the DIT model. The imposition of a pure DIT model in Turkey would improve income taxation and …

the German income tax. As previous literature shows, even with synthetic income taxation, tax progression was strongest in …

effective tax rate falling on consumption, labour and capital, as well as data on environmental taxation and on the top rates … percentage of total taxation. This year's edition of the report for the first time includes data on average effective tax ratios …

For more than half a century, scholars and international agencies have been making recommendations about taxation in …