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 …

We evaluate the effectiveness of a more progressive tax scheme in raising government revenues. We develop a life … recommendations are misguided if the aim is to exclusively raise government revenue. …

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

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