The Benefit and Sacrifice Principles of Taxation : A Synthesis

The implications of equal sacrifice taxation have only been pursued in a very narrow context. This note applies this principle to the problem of levying taxes to provide public goods. Its purpose is to determine how taxes used to finance public goods must be structured in order to benefit each agent equally. This tax structure may be viewed as a benchmark against which to compare tax regimes with redistributive intent

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Year of publication:	1999
Authors:	Neill, Jon R.
Publisher:	[S.l.] : SSRN
Subject:	Theorie \| Theory \| Besteuerungsprinzip \| Taxation principle \| Leistungsfähigkeitsprinzip \| Ability-to-pay principle
Description of contents:	Abstract [papers.ssrn.com]

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Extent:	1 Online-Ressource
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Social Choice and Welfare, Vol. 17, Iss. 1, 2000 Volltext nicht verfügbar
Classification:	H21 - Efficiency; Optimal Taxation
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014175850