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 …

compensated or uncompensated measures of the marginal cost of funds can be used to evaluate the costs of taxation - and will …

some consumption escapes taxation. In both cases we characterise the optimal instrument mix, and show how changing the … level of direct regulation alters the optimal externality tax. -- externalities ; Pigouvian taxes ; regulations …

, taxation, most of it has been applied to environmental externalities, and the externalities that arise from the actions of …

labor income taxation. Additional literature is motivated bythe possibility that distributive concerns should amend the …