We study optimal time-consistent distortionary taxation when the repayment of government debt is not enforceable. The …

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 examines the impact of a major change in dividend taxation introduced in the UK in July1997. The reform was …. These results provide strong support for thehypothesis that taxation affects the valuation of companies, and that pension …

Australian dividend imputation tax law in 1997 suggests the existence of dividend taxation induced tax clienteles. Recent changes …