relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities …This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the …—and the mapping between these functions and various forms of taxation. Different types of taxation as well as expenditures on …

-behavioral tax-benefit model for personal income tax (LOTTESkatt), a labor supply model (LOTTE-Arbeid), and a model for … distributional effects of commodity taxation (LOTTE-Konsum). In addition to providing descriptions of the designs of the three …

Is the labor supply of individuals influenced by their perception of how their income taxes will reflow to them or be … there may exist any country differences in attitude toward taxation and redistribution. We find that effort is significantly …