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 …

This paper analyzes the effects of specific and ad valorem taxation in an industry with downstream and upstream … increase is more likely to be welfare reducing. We also demonstrate that downstream and upstream taxation are equivalent in the … downstream. -- Specific tax ; ad valorem tax ; value-added tax ; tax incidence ; tax efficiency ; indirect taxation ; imperfect …