Category:Theory of taxation

• Theories of taxation (finance)

B

• Benefit principle (finance)

C

• Corlett–Hague rule (finance)

E

• Effective marginal tax rate (finance)
• Effective rate of protection (finance)
• Excess burden of taxation (finance)

F

• Fiscal illusion (finance)
• Fiscal sustainability (finance)
• Fiscal theory of the price level (finance)

L

• Lindahl tax (finance)
• Lump-sum tax (finance)

O

• Optimal capital income taxation (finance)
• Optimal labor income taxation (finance)
• Optimal tax (finance)

T

• Tanzi effect (finance)
• Tax choice (social)
• Tax wedge (finance)

V

• Voluntary taxation (finance)