Title: Taxation
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.
Subjects: Taxation