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, commodity taxation, tax expenditures, externalities, public goods, capital income and wealth taxation, social … security and retirement savings, estate and gift taxation, and transfer programs. It also explores welfare criteria and … examines how their consideration enables the normative analysis of the taxation of families, heterogeneous preferences, and tax …

This paper offers a first empirical investigation of how labor taxation (income and payroll taxes) affects individuals …

This paper offers a first empirical investigation of how labor taxation (income and payroll taxes) affects individuals …

This paper offers a first empirical investigation of how labor taxation (income and payroll taxes) affects individuals …

It has realized since Pigou (1947) that if public goods are financed by distortionary taxation, the marginal social … cost of providing the public good will exceed the actual resource cost by the marginal deadweight cost of taxation. …