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 …

fairness ; Voting paradox …

consistent with inequality aversion but points to other forms of other-regarding preferences, as fairness and altruism. By … below or above average, which is in line with a fairness bias. Finally, subjects not knowing whether their pre-tax income is … ; Entitlements ; Fairness Bias ; Risk ; Framed Tax Experiment …