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 …

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

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 …

The last decade has seen a sharp increase in interest in the possible existence of a Paradox of Redistribution (PoR …

This papers quantifies the redistributive effects on progressivity, poverty and welfare, that would occur if the …

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