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 …

coefficient, but is exogenous to any behavioral response. Analyzing the effect of this redistribution index on inequality, I find … redistribution and inequality. … create a “simulated tax redistribution index”, which captures the mechanical impact of the changes in tax policy on the gini …

This paper provides an ex ante assessment of taxation reforms being considered in Pakistan, in order to widen the tax …

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 …

When incomes are exogenously given, a progressive tax structure reduces inequality in the sense that the Lorenz curve … inequality reduction of the tax schedule and agents' preferences. We next demonstrate that an elasticity of labour supply which …

countries over the last two decades. Redistribution is quantified as the relative reduction in market income inequality achieved …This paper produces a comprehensive assessment of income redistribution to the working-age population, covering OECD … data. A detailed decomposition analysis uncovers the respective roles of size, tax progressivity and transfer targeting for …

reduce income inequality. Starting from Lambert and Aronson (Inequality decomposition analysis and the Gini coefficient …