In this chapter I provide an overview of the political economy of taxation in democratic states by considering the … democracies; (2) the nature and determinants of modern tax structures; and (3) redistribution in pluralistic societies over …

This paper investigates the politicians' incentives to pursue income redistribution when governments are constrained to …-kind transfers reduces the disincentive effects of taxation in labor effort and enlarges the pool of resources for political … redistribution. As a result, politicians are able to implement larger redistributive transfers and improve the well-being of swing …

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 …

. Hammond's (1979) "principle of taxation" proves that any incentive-compatible allocation can be implemented through at least …

. Hammond's (1979) "principle of taxation" proves that any incentive-compatible allocation can be implemented through at least …

of optimal redistributive taxation with heterogenous consumers and asymmetric information. The consumers are inclined to …

. Fourth, a no-distortion at the top/bottom result continues to hold. A calibrated simulation on taxation of couples shows a …

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 …

The means of contest design may include differential taxation of the prize. This paper establishes that, given a … revenue-maximizing contest designer who faces a balanced-budget constraint, the optimal taxation scheme corresponding to an …. Furthermore, when a budget surplus is allowed, the superiority of optimal taxation under the APA is preserved in terms of equity …

The means of contest design may include differential taxation of the prize. This paper establishes that, given a … revenue-maximizing contest designer who faces a balanced-budget constraint, the optimal taxation scheme corresponding to an …. Furthermore, when a budget surplus is allowed, the superiority of optimal taxation under the APA is preserved in terms of equity …