Abstract

http://ssrn.com/abstract=921424
 
 

References (403)



 
 

Citations (69)



 


 



Taxation


Louis Kaplow


Harvard Law School; National Bureau of Economic Research (NBER)


Harvard Law and Economics Discussion Paper No. 542
HANDBOOK OF LAW AND ECONOMICS, Polinksy, Shavell, eds., Elsevier, Forthcoming

Abstract:     
This Handbook entry presents a conceptual, normative overview of the subject oftaxation. It emphasizes the relationships among the main functions of taxation - notably, raisingrevenue, redistributing income, and correcting externalities - and the mapping between thesefunctions and various forms of taxation. Different types of taxation as well as expenditures ontransfers and public goods are each integrated into a common optimal tax framework with theincome tax and commodity taxes at the core. Additional topics addressed include a range ofdynamic issues, the unit of taxation, tax administration and enforcement, and tax equity.

Number of Pages in PDF File: 118

JEL Classification: H00, H20, H21, H23, H24, H26,H41, H43, H53, H55

Accepted Paper Series


Download This Paper

Date posted: July 31, 2006  

Suggested Citation

Kaplow, Louis, Taxation. Harvard Law and Economics Discussion Paper No. 542; HANDBOOK OF LAW AND ECONOMICS, Polinksy, Shavell, eds., Elsevier, Forthcoming. Available at SSRN: http://ssrn.com/abstract=921424

Contact Information

Louis Kaplow (Contact Author)
Harvard Law School ( email )
1575 Massachusetts Avenue
Cambridge, MA 02138
United States
617-495-4101 (Phone)
617-496-4880 (Fax)
HOME PAGE: http://www.law.harvard.edu/faculty/directory/facdir.php?id=32&show=bibliography
National Bureau of Economic Research (NBER)
1050 Massachusetts Avenue
Cambridge, MA 02138
United States
Feedback to SSRN


Paper statistics
Abstract Views: 2,747
Downloads: 751
Download Rank: 15,342
References:  403
Citations:  69

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo6 in 0.360 seconds