Concepedia

Concept

taxation

Parents

4.9K

Publications

266.5K

Citations

6.8K

Authors

2K

Institutions

About

Taxation is the mandatory exaction of financial contributions from individuals, corporations, or other entities by a sovereign authority. As a concept and field of academic study, taxation investigates the principles, design, administration, and multifaceted impacts of these compulsory levies, analyzing different tax bases, structures, and compliance mechanisms. Its significance lies in its fundamental role in public finance, resource allocation, redistribution, and the implementation of fiscal policy to achieve economic and social objectives.

Top Authors

Rankings shown are based on concept H-Index.

JS

University of Michigan

MK

International Monetary Fund

JA

Tulane University

RM

University of Toronto

JW

Western University

Top Institutions

Rankings shown are based on concept H-Index.

National Bureau of Economic Research

Cambridge, United States

International Monetary Fund

Washington D.C., United States

University of Michigan

Ann Arbor, United States

World Bank

Washington, United States