determinants of the optimal level of consumption taxation in relation to other taxes, as well as the optimal differentiation of … trade-offs in consumption taxation as well as point out important areas where more research is needed. …

eliminate many of the most complex aspects of federal taxation, including depreciation accounting and capital gains taxation …. Meanwhile, the congressional Joint Committee on Taxation released a 1,300-page study cataloging the excessive complexity of … national retail sales tax and the Hall-Rabushka flat tax, could dramatically simplify federal taxation. Those tax systems would …

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 …

policy debates on international taxation for fifty years. This paper questions whether the concept of tax neutrality has been … because capital burdens infrastructure, the reallocation of tax revenues among jurisdictions and the movement of assets and …

costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union. -- Taxation …

history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation … theory, and questions of tax justice are considered in depth. The book also contains a theory of business taxation and an … elaborate treatment of international taxation …

merely exacerbate the issues already caused by a tax system that under-taxes capital income and over-taxes labor income. Thus …, this Article proposes tax policy measures that seek to rebalance our tax system so that capital income and labor income are …