Taxation

Taxation is a compulsory financial obligation imposed by governmental authority on individuals and entities to fund public expenditure, distinguished by legal mandate and the absence of direct individual benefit exchange.

28.9K

Publications

1.6M

Citations

31.7K

Authors

5.6K

Institutions

Publications per year

2017–2026

6.7K

Parents

AccountancyPublic Finance

Children

Capital GainsCustoms DutiesEnvironmental TaxationIncome TaxationIndirect TaxationPayroll TaxPayroll TaxationProperty TaxSales TaxTax Compliance

Publications

28.9K

Government Spending in a Simple Model of Endogeneous Growth

Robert J. Barro · Journal of Political Economy · 1990 · 6.3K citations · Full text

Public Affairs, Economics, Public Finance +17

CORPORATE INCOME TAXES AND THE COST OF CAPITAL: A CORRECTION

Franco Modigliani, H Miller Merton · 1963 · 5.8K citations

Public Affairs, Business Economics, Economics +10

Income tax evasion: a theoretical analysis

Michael Allingham, Agnar Sandmo · Journal of Public Economics · 1972 · 4.9K citations

Public Affairs, Economics, Public Finance +9

An Exploration in the Theory of Optimum Income Taxation

James A. Mirrlees · The Review of Economic Studies · 1971 · 4.4K citations

Public Affairs, Economics, Public Economics +15

DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES

John Lintner · 1956 · 3.5K citations

Law, Business Economics, Finance +12

1–5 of 28.9K

Authors

31.7K

JS
Joel Slemrod
University of Michigan, United States
159 publications · 15.1K citations
63
h-index
JA
James Alm
Tulane University, United States
110 publications · 10.5K citations
53
h-index
ES
Emmanuel Saez
University of California, Berkeley, United States
81 publications · 20.9K citations
51
h-index
EK
Erich Kirchler
University of Vienna, Austria
77 publications · 7.5K citations
45
h-index
MK
Michael Keen
International Monetary Fund, United States
82 publications · 7.7K citations
44
h-index

1–5 of 31.7K

Institutions

5.6K

1–8 of 5.6K

Venues

Journal of Public Economics
939 publications · 96.5K citations
155
h-index
American Economic Review
343 publications · 65.3K citations
121
h-index
SSRN Electronic Journal
Repository · 3K publications · 102.1K citations
115
h-index
National Tax Journal
NTJ · 881 publications · 48.8K citations
106
h-index
Journal of Political Economy
JPE · 190 publications · 40.7K citations
88
h-index

1–5

See also Taxation
Tax Types	Value-added Tax Corporate Income Tax Property Tax Wealth Taxation Capital Tax Payroll Tax Consumption Taxation Equalization Levy
Tax Principles	Productivity Tax Efficiency
Economic Effects	Functional Income Distribution Equity-efficiency Trade-off Intergenerational Income Mobility Human Capital Post-tax Income Inequality
Policy Design	Tax Progressivity Consumption Taxation Taxable Base Incidence Of Pigouvian Taxes Tax Rate Structure
Administration	Tax Enforcement Tax Administration Tax Audits Tax Collection Tax Auditing Tax Filings Tax Assessment Income Tax Withholding Taxpayer Registration Taxpayer Assistance Tax Base Decentralization Monitoring Asset Confiscation Exchange Of Information Digital Public Administration