relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities …This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the …—and the mapping between these functions and various forms of taxation. Different types of taxation as well as expenditures on …

Establishing an equitable and efficient tax system is essential for reducing poverty, combating inequality, and … personal income tax schedule for 2023 and 2024 as part of broader tax reforms set forth in its Medium-Term Revenue Strategy …. This study examines the fiscal and distributional effects of the personal income tax changes, employing a newly-created tax …

relationships among the main functions of taxation--notably, raising revenue, redistributing income, and correcting externalities …This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the …--and the mapping between these functions and various forms of taxation. Different types of taxation as well as expenditures on …

This paper evaluates income distributions in four European countries (Austria, Italy, Spain and Hungary) using two …

, this paper summarizes research findings on the relationship between urbanization, urban-rural inequality, and poverty, and … migrating peasants, and, consequently, has a positive effect on narrowing the rural-urban income or consumption gap. Urban labor …

power has become a policy priority. To fill this knowledge gap, this paper introduces a simple simulation method, the …