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 …

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 …

The Theory of Taxation and Public Economics presents a unified conceptual framework for analyzing taxation--the first … others. To do so, various reforms--ranging from commodity or estate and gift taxation to regulation and public goods … applying this common methodology to disparate subjects, The Theory of Taxation and Public Economics produces significant cross …

taxation, commodity taxation, tax expenditures, externalities, public goods, capital income and wealth taxation, social … security and retirement savings, estate and gift taxation, and transfer programs. It also explores welfare criteria and … examines how their consideration enables the normative analysis of the taxation of families, heterogeneous preferences, and tax …