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  • Kaplow, Louis


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 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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This chapter was published in:

  • A. Mitchell Polinsky & Steven Shavell (ed.), 2007. "Handbook of Law and Economics," Handbook of Law and Economics, Elsevier, edition 1, volume 1, number 1.
    This item is provided by Elsevier in its series Handbook of Law and Economics with number 1-10.

    Handle: RePEc:eee:lawchp:1-10

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    Keywords: 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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    Cited by:
    1. Jochen Hundsdoerfer & Lutz Kruschwitz & Daniela Lorenz, 2008. "Investment Valuation with Tax-optimized Financing Decisions and a Tax-optimized Default Alternative," BuR - Business Research, German Academic Association for Business Research, vol. 1(1), pages 9-24, May.


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