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 …

While several countries attempted to improve their income taxation model by adopting modified versions of DIT, Turkey … incomes, thus capital incomes should be exempt from corporate income tax rate and the problems of double taxation of … shares several features with the DIT model. The imposition of a pure DIT model in Turkey would improve income taxation and …

States. Before 1997, homeowners were subject to capital gains taxation when they sold their houses unless they purchased … gains taxation on home sales. Using 1982–2008 transaction data on single-family houses in 16 affluent towns within the …

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 …

For more than half a century, scholars and international agencies have been making recommendations about taxation in …

incidence of taxation on the amount of deprivation felt in the society. We conceive deprivation in terms of utility or well …

rich" should be based on the general principles of taxation. It is a question of general rules irrespective of a particular …