determinants of the optimal level of consumption taxation in relation to other taxes, as well as the optimal differentiation of … trade-offs in consumption taxation as well as point out important areas where more research is needed. …

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 …

optimal taxation resembles the empirical decline in capital taxes and the increase in labor taxes observed in the United …With capital‐skill complementarity, the secular decline in the price of capital equipment due to equipment …. This paper quantitatively characterizes the dynamics of optimal taxation in response. Two main results emerge, regardless …

The paper extends Ng's (1987) model of optimal taxation of diamond goods - goods that are valued solely for their …

dual role corporate taxation plays in attracting mobile capital, on the one hand, and in absorbing economic rents, on the …) taxation, while a large part of the tax competition literature views business taxes as unit (wealth) taxation. We point to the … system of ad valorem taxes than in a system of unit taxes and (ii) that ad valorem taxation may be the equilibrium outcome in …

The paper extends Ng's (1987) model of optimal taxation of diamond goods - goods that are valued solely for their …) should be heavily subsidized. -- optimal taxation ; status ; luxury taxation …

dual role corporate taxation plays in attracting mobile capital, on the one hand, and in absorbing economic rents, on the …) taxation, while a large part of the tax competition literature views business taxes as unit (wealth) taxation. We point to the … system of ad valorem taxes than in a system of unit taxes and (ii) that ad valorem taxation may be the equilibrium outcome in …