The study of the public economics of taxation including income taxation, commodity taxation, and capital taxation. The focus is on the efficiency and distributional aspects of taxation which include the incentive effects of taxation, tax incidence, tax evasion, tax competition, and fiscal federalism.
The study of the public economics of taxation including income taxation, commodity taxation, and capital taxation. The focus is on the efficiency and distributional aspects of taxation which include the incentive effects of taxation, tax incidence, tax evasion, tax competition, and fiscal federalism.
