AbstractThis 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 transfers and public goods are each integrated into a common optimal tax framework with the income tax and commodity taxes at the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration and enforcement, and tax equity.
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taxation; optimal taxation; income tax; redistribution; commodity tax; Ramsey taxation; taxation of capital; consumption tax; corporate tax; transfer tax; estate and gift tax; social security; state and local tax; international tax; transfers; welfare; public goods; cost-benefit analysis; benefit taxation; corrective taxation; environmental taxation; taxation and risk; transitions; capital gains; human capital; lifetime horizon; generational policy; taxation of family; tax administration; tax avoidance and evasion; tax enforcement; tax base; VAT; sales tax; tax equity; horizontal equity; inequality; poverty; progressivity;
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