Taxation

Louis Kaplow

No 12061, NBER Working Papers from National Bureau of Economic Research, Inc

Abstract: 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.

JEL-codes: D61 H20 H21 I38 K34 (search for similar items in EconPapers)
Date: 2006-03
New Economics Papers: this item is included in nep-acc, nep-law and nep-pub
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Published as Polinsky, A. Mitchell and Steven Shavell (eds.) HANDBOOK OF LAW AND ECONOMICS vol. 1. Amsterdam :Elsevier, 2007.

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Chapter: Taxation (2007)
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