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 …

are first created results in inequitable taxation and would discourage U.S. taxpayers from participating in this new … proposes a single taxation policy for all public cryptocurrencies. Focusing on the mechanics of proof-of-stake networks and the … explores options for the equitable taxation of cryptocurrency reward tokens based on existing policies and principles. He …

With acknowledgment of the growing popularity of the trust as an effective taxation planning vehicle, this article … shortcomings of section 84A as a plug to the gap of created by the child exemption in personal taxation. The article next considers …

analysis of influence of corporate income tax, but only few with focus on individual taxation and social security contributions …

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

characteristics of both the products and the sellers. We discuss the arguments for the destination principle as the appropriate place-of-taxation … rule for consumption taxation of cross-border trade. We analyze various recent reforms to the Value Added Tax in the …

is inelastic, which drives several key insights: the economic burden of taxation disproportionately falls on renters …