which may reduce the industrial countries' ability to sustain high levels of taxation. The paper identifies and discusses …

other to resolve fiscal questions – the financing of international organizations and international taxation (how national …

, and behavioral game theory, so as to begin to understand the changing pressures on taxation that are emerging as a result …

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 …

costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union. …