| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w26276 |
| 来源ID | Working Paper 26276 |
| Understanding Different Approaches to Benefit-Based Taxation | |
| Robert Scherf; Matthew Weinzierl | |
| 发表日期 | 2019-09-16 |
| 出版年 | 2019 |
| 语种 | 英语 |
| 摘要 | 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 clarification of what benefit-based income taxation would mean, specifically in a first-best setting. This paper seeks to provide clear, accessible descriptions and novel graphical representations of four major approaches to first-best benefit-based taxation, explain how these approaches relate to each other, and apply them within the Classical Benefit-Based framework for optimal income taxation of Smith (1776). |
| 主题 | Public Economics ; Taxation ; Public Goods |
| URL | https://www.nber.org/papers/w26276 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/583949 |
| 推荐引用方式 GB/T 7714 | Robert Scherf,Matthew Weinzierl. Understanding Different Approaches to Benefit-Based Taxation. 2019. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w26276.pdf（966KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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