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 …

utility distribution, and then apply the model to examine the effects of a move from joint to individual taxation. We show …-household welfare distribution. -- Relational contracts ; households ; allocations ; taxation ; welfare distribution …

utility distribution, and then apply the model to examine the effects of a move from joint to individual taxation. We show …

preferences. We derive important implications for research on optimal taxation. -- household labor supply ; elasticity ; taxation …

preferences. We derive important implications for research on optimal taxation. -- household labor supply ; elasticity ; taxation …

-neutral tax systems on labor supply. We find that working tax credit and gender-based taxation boost it, with the effects of the … former being concentrated on low educated women. Conversely, joint taxation implies a drop in the participation rate. …

preferences. We derive important implications for research on optimal taxation. -- household labor supply ; elasticity ; taxation …