. Lack of Comprehensive Tax Base -- C. Income and Ability -- 1. Taxation of Earning Ability -- 2. Income as an Indicator of …. Statement of the Problem -- B. Optimal Commodity Taxation -- 1. Distribution-Neutral Income Tax Adjustment and Labor Effort -- 2 …The Theory of Taxation and Public Economics presents a unified conceptual framework for analyzing taxation--the first …

receipts varied more over the business cycle than sales tax receipts in most states that imposed both forms of taxation. This … increased state tax revenue cyclicality in the aggregate, this study explores state-specific patterns so as to inform … greater cyclical sensitivity in the 2000s than in the 1980s and 1990s. In addition, during the 2000s personal income tax …