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. -- Taxation …

price with respect to efficiency and practical policy appeal. Using a tax on price in combination with ad valorem taxation …