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 …

policy, taxation policy, and social security settings. The key implications of population aging that have been forthcoming … policy options to accommodate population aging leads to examination of age-dependent taxation, the means testing of social … security benefits, general taxation and pension design, and the analysis of taxation policy over time. The chapter concludes …

A common assumption in the optimal taxation literature is that the social planner maximizes a welfarist social welfare … for the working poor in practice. We reconcile this puzzle by generalizing the optimal taxation framework by Saez (2002 …

A common assumption in the optimal taxation literature is that the social planner maximizes a welfarist social welfare … for the working poor in practice. We reconcile this puzzle by generalizing the optimal taxation framework by Saez (2002 …

A common assumption in the optimal taxation literature is that the social planner maximizes a welfarist social welfare … for the working poor in practice. We extend the optimal taxation framework by Saez (2002) to allow for alternatives to …

A common assumption in the optimal taxation literature is that the social planner maximizes a welfarist social welfare … for the working poor in practice. We reconcile this puzzle by generalizing the optimal taxation framework by Saez (2002 …

. -- optimal nonlinear income taxation ; modified Samuelson rule ; Veblen effects …

We analyze optimal taxation of labor and capital income in a life-cycle framework with idiosyncratic income risk. We …

We analyze optimal taxation of labor and capital income in a life-cycle framework with idiosyncratic income risk. We …