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 …

In this paper we review both positive and normative aspects of taxation. We examine how to study why taxes and revenue … taxation. In dealing with both aspects of the tax literature, we attempt to set out a plan for a more complete and … comprehensive analysis of taxation in the face of collective choice than is attempted in most of the available literature on fiscal …

data. A detailed decomposition analysis uncovers the respective roles of size, tax progressivity and transfer targeting for …

This paper examines the effects of taxation on long-run growthin a two-sector endogenous growth model with (i) physical … theeffects of taxation - including income taxation, capital incometaxation and labor income taxation - distinguishes between … oflabor supply, taxation of income may induce agents to spend moreor less time on leisure activities. In the case of …

; Income distribution ; Wealth distribution ; Top incomes ; Welfare State ; Sweden ; Taxation ; Capital gains …