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 …

, taxation is an important redistributive instrument and we investigate the redistributive role of direct taxes. We focus on the …

wealth taxation in OECD countries, we discuss both popular arguments for such a tax, as well as economic arguments. It is … argued that classical normative principles of taxation known from public economics cannot give a sound justification for a …

substantial support for taxation and redistribution among conservatives. This treatment closes upwards of half the gap in …

and income taxation. We employ a large panel data set on about 105,000 households in the Swiss Canton of Bern from 2008 to …