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 …

A weakness of decentralization and overall tax reforms in Latin America is the lack of attention to adequate taxation … accountability and soft budget constraints. The paper explores the options for expanding subnational taxation in Latin America. A …

In recent years the level of taxation of many developing countries has changed dramatically over relatively short …

commodity taxation (the Ramsey, the inverse elasticity, the Corlett-Hague rules) may no longer be valid; (b) tariffs may replace …