ISBN:
9780080554242
Content:
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.
In:
Handbook of law and economics, Amsterdam : Elsevier, 2007, (2007), Seite 647-755, 9780080554242
In:
0080554245
In:
9780444512352
In:
0444512357
In:
year:2007
In:
pages:647-755
Language:
English
DOI:
10.1016/S1574-0730(07)01010-9
URL:
Volltext
(Deutschlandweit zugänglich)
