capital taxation. This result holds even without modeling environmental damages. It is robust under a variation of the …

policy, taxation policy, and social security settings. The key implications of population aging that have been forthcoming … policy options to accommodate population aging leads to examination of age-dependent taxation, the means testing of social … security benefits, general taxation and pension design, and the analysis of taxation policy over time. The chapter concludes …

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 …