that such 'fairness spillovers' can incur large economic costs: A belief that there is unfairness in taxation in the sense …

that such 'fairness spillovers' can incur large economic costs: A belief that there is unfairness in taxation in the sense …

Nous proposons une méthode pour évaluer la capacité des systèmes de taxation du revenu de diminuer la pauvreté, lorsque …

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 …

-specific beliefs about the causes of low and high incomes. Our theory predicts that target-specific beliefs about the poor matter most … for preferences about transfers to the poor, and target-specific beliefs about the rich matter most for preferences about … taxation of the rich. Survey evidence from the United States and Germany and experimental evidence on giving money to real …