history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation … theory, and questions of tax justice are considered in depth. The book also contains a theory of business taxation and an … elaborate treatment of international taxation …

relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities …This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the …—and the mapping between these functions and various forms of taxation. Different types of taxation as well as expenditures on …

-American Development Bank (IDB) for its forthcoming flagship publication More than Revenue: Taxation as a Development Tool in the …This paper aims to provide an overview of the current state of taxation in the Latin America and Caribbean (LAC) region … -Development in the Americas- series. Reflecting fiscal consolidation imperatives, the main objective of fiscal policies in the …

It comes as no surprise to any observant person in this country that there is a wide disparity in our federal income … some taxpayers within the same income category. Numerous articles on tax bias have served to illustrate the inequities in …. Within the same income category, under the present tax structure, there are those who receive more favorable treatment from …

At their core, taxpayer rights are human rights. They are about our inherenthumanity.—Nina E. OlsonThe federal income … income tax system exists for people. People like you, me, and all our loved ones including spouses, partners, parents, kids …’s exceptional advocacy reshaping the Earned Income Tax Credit (EITC) to describe how empowering taxpayer rights has helped to lift …

access to healthy, nutritious food can threaten children’s birth weight, physical and mental development and increase the … adversity over a prolonged period can trigger toxic stress that rewires children’s brains, disrupts their social development and … and well-being, social-emotional skills and IQ. The increases in parental income of these children after only five years …