urban voters may impose their will on the voters of rural cantons voting instrumentally. -- political economics of taxation …

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 …

distributional effects of commodity taxation (LOTTE-Konsum). In addition to providing descriptions of the designs of the three …

time-consistency problem in income redistribution. There may be political support for so generous subsidization that it … income redistribution …

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

benefit the most from life annuities. -- Equity release ; taxation ; life annuities …