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 …

, that workfare harms the welfare of the poor and thereby reduces a society’s welfare in general. This paper analyzes these … exclusive. Welfare increases due to the fact that out of the three effects workfare entails, beyond the detected threshold, the …-transfer scheme with workfare rather than without workfare. This is due to the fact that a higher degree of redistribution can be …

; welfare ; redistribution ; taxation …