Taxation
By: Louis Kaplow.
Contributors: John M. Olin Center for Law, Economics, and Business.
Series: Discussion paper -- no. 542; Discussion paper (John M. Olin Center for Law, Economics, and Business : Online) -- no. 542.
Publisher: Harvard Law School
Published: 2006
Place of publication: Cambridge, MA
Language: eng
Format: Electronic resource
Description: "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"--John M. Olin Center for Law, Economics, and Business web site.
Notes: Title from PDF file as viewed on 3/19/2007.

Includes bibliographical references.

Also available in print.

System requirements: Adobe Acrobat Reader.

Mode of access: World Wide Web.