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 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 …

approach highlights the importance of distortionary taxation and distributional concerns. The new approach neutralizes … public good without imposing any separability assumptions on preferences. This formula shows that distortionary taxation may …

. -- optimal nonlinear income taxation ; modified Samuelson rule ; Veblen effects …

of individual decisions. We find that the two tax and redistribution mechanisms reduce extraction, increase efficiency …

find that the two tax and redistribution mechanisms reduce extraction, increase efficiency and decrease inequality within …

voluntarily supplied public goods; specifically, we show that not only an income inequality-raising redistribution policy but also … allowed, an inequality-raising redistribution policy is no longer effective and leaves social welfare unchanged …

This paper considers the redistribution implied by different tax-benefit systems by using the 'veil of ignorance …' approach. Redistribution from rich to poor is interpreted as an insurance from a (hypothetical) ex ante situation in which … individuals lack any knowledge about their future income situation. Taking redistribution and insurance as synonymous, the paper …