Understanding Different Approaches to Benefit-Based Taxation
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下载链接：
https://www.nber.org/papers/w26276
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资源简介：
The normative principle of benefit-based taxation has exerted substantial influence on many areas of public finance, but it has been largely set aside in the modern theoretical approach to optimal income taxation, where welfarist objectives dominate. A prerequisite for that gap to close is the
提供机构：
美国国家经济研究局
创建时间：
2019-09-01
