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Revisiting the Classical View of Benefit-Based Taxation

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NBER2014-12-01 更新2025-01-04 收录
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This paper explores how the persistently popular "classical" logic of benefit-based taxation, in which an individual's benefit from public goods is tied to his or her income-earning ability, can be incorporated into modern optimal tax theory. If Lindahl's methods are applied to that view of benefits

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2014-12-01
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