Taxation

119 Pages Posted: 9 May 2006 Last revised: 15 May 2006

See all articles by Louis Kaplow

Louis Kaplow

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

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Date Written: March 2006

Abstract

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.

Suggested Citation

Kaplow, Louis, Taxation (March 2006). NBER Working Paper No. w12061, Available at SSRN: https://ssrn.com/abstract=888263

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