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 …

This papers quantifies the redistributive effects on progressivity, poverty and welfare, that would occur if the …

In empirical analysis, the Kakwani index is the most frequently used indicator for comparing progressivity across …

Local and state governments attempt to lessen after-tax income inequality via progressive taxation. Migration responses … redistributive effects from taxation are fully capitalized into gross wages leaving after-tax wages unchanged. Empirical evidence has …