Taxation
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Author
Contributions
- National Bureau of Economic Research. - Contributor
Publication
2006 - National Bureau of Economic Research, Cambridge, Mass, Massachusetts
Language
English
Word Count
28,500 words, Guess
Page Count
114 pages
Identifiers
- OCLC Control Number65182819
- Open LibraryOL17629267M
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
Topics
Series Statement
- NBER working paper series -- no. 12061.
- Working paper series (National Bureau of Economic Research) -- working paper no. 12061.
Links
Other Editions
- Taxation
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