The Theory of Taxation and Public Economics presents a unified conceptual framework for analyzing taxation--the first … applying this common methodology to disparate subjects, The Theory of Taxation and Public Economics produces significant cross … others. To do so, various reforms--ranging from commodity or estate and gift taxation to regulation and public goods …

The normative principle of benefit-based taxation has exerted substantial influence on many areas of public finance …, but it has been largely set aside in the modern theoretical approach to optimal income taxation, where welfarist … objectives dominate. A prerequisite for that gap to close is the clarification of what benefit-based income taxation would mean …

The normative principle of benefit-based taxation has exerted substantial influence on many areas of public finance …, but it has been largely set aside in the modern theoretical approach to optimal income taxation, where welfarist … objectives dominate. A prerequisite for that gap to close is the clarification of what benefit-based income taxation would mean …

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 …