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

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

  • TaxationNational Bureau of Economic Research2006-01-01

Reader Reviews

No reviews yet for this book.

Be the first to share your thoughts!