What is benefit taxation?

• 成果类型: Article; Proceedings Paper
• 署名作者: Hines, JR Jr
• 署名单位: University of Michigan System; University of Michigan; National Bureau of Economic Research
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/S0047-2727(99)00077-8
• 发表日期: 2000
• 页码: 483-492
• 关键词: benefit taxation; public goods; Lindahl pricing

摘要

Benefit taxation is a system in which individuals are taxed according to the benefits they receive from public expenditures. This paper describes an alternative to the Standard Lindahl method of determining the distribution of individual benefits from government-provided public goods, and uses this alternative to calculate benefit taxes. This alternative avoids some of the paradoxial features of Lindahl pricing, and generates outcomes in which all consumers benefit from reduced costs of providing public goods. An illustrative calculation shows that benefit taxes defined in this way may be quite regressive. (C) 2000 Elsevier Science S.A. All rights reserved. JEL classification: H41; H20.