• Tax incidence and burden allocations vary with architecture of taxation, revealing partial shifting among labor, capital, landlords, and consumers under direct, indirect, rent-based, and dividend taxes [2], [8], [17], [6], [11].

• Optimal tax theory and reform trajectories synthesize Ramsey-type rules, direct vs indirect tax debates, and reform directions to balance efficiency, equity, and public production goals [16], [9], [7], [3], [12], [4].

• Capital-income taxation and welfare costs cluster challenges conventional wisdom by evaluating how taxes influence labor supply, intertemporal consumption, and investment via the cost of capital, with critical reassessments of four common propositions [10], [20], [5], [14].

• Taxation and production linkages connect fiscal design to real activity, exploring whether property/tax structures function as excises or profits taxes and how tax policy shapes production decisions and public goods provision [1], [13], [6], [18].

• Distributional equity and progressivity concerns examine how tax rules can be optimized to allocate burdens fairly while preserving incentives, including analyses of optimal income-tax progressivity and burden-sharing principles [15], [17], [16].