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 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 …

also related to literature that examines dynamic models of taxation, particularly work simulating consumption tax … transitions and assessing the optimality of capital taxation in the long run. …

This essay considers the appropriate conceptual framework for assessing the taxation of private transfers to … individuals. Although it is conventional to emphasize the role of estate and gift taxation or inheritance taxation in … redistributing income from the rich to the poor, the revenue effects of transfer taxation, and its distortionary effect on labor …

and extend Tax by Design's analysis regarding the VAT, environmental taxation, wealth transfer taxation, and income …

Optimal policy rules--including those regarding income taxation, commodity taxation, public goods, and externalities … income taxation may be higher, the same, or lower on types who derive more utility from various goods, depending on the …

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 …

also related to literature that examines dynamic models of taxation, particularly work simulating consumption tax … transitions and assessing the optimality of capital taxation in the long run …