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Understanding Different Approaches to Benefit-Based Taxation

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NBER2019-09-01 更新2025-01-04 收录
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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

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2019-09-01
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