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 …

Since an extended core violates related properties of consistency, this paper proposes the concept of pseudo core. By …

incidence of taxation on the amount of deprivation felt in the society. We conceive deprivation in terms of utility or well …

the addition of Consistency and Resource Monotonicity, this characterizes a family of rules which can be described in …