TY  - JOUR
AU  - Kaplow,Louis
TI  - Taxation
JF  - National Bureau of Economic Research Working Paper Series
VL  - No. 12061
PY  - 2006
Y2  - March 2006
UR  - http://www.nber.org/papers/w12061
L1  - http://www.nber.org/papers/w12061.pdf
N1  - Author contact info:
Louis Kaplow
Harvard University
Hauser 322
Cambridge, MA  02138
Tel: 617/495-4101
Fax: 617/496-4880
E-Mail: moverholt@law.harvard.edu
AB  - 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.
ER  -