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 …

While several countries attempted to improve their income taxation model by adopting modified versions of DIT, Turkey … incomes, thus capital incomes should be exempt from corporate income tax rate and the problems of double taxation of … shares several features with the DIT model. The imposition of a pure DIT model in Turkey would improve income taxation and …

States. Before 1997, homeowners were subject to capital gains taxation when they sold their houses unless they purchased … gains taxation on home sales. Using 1982–2008 transaction data on single-family houses in 16 affluent towns within the …

Political economy aspects make progressive income taxation and taxation of capital income imperative in practise … politically feasible change-over to a status of improved taxation is little. We provide an extended dynamic general equilibrium …

the German income tax. As previous literature shows, even with synthetic income taxation, tax progression was strongest in …