The benefit and sacrifice principles of taxation: A synthesis
AbstractThe 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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Bibliographic InfoArticle provided by Springer in its journal Social Choice and Welfare.
Volume (Year): 17 (2000)
Issue (Month): 1 ()
Note: Received: 10 April 1997/Accepted: 16 November 1998
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- Wolfgang Buchholz & Wolfgang Peters, 2007.
"Equal Sacrifice and Fair Burden Sharing in a Public Goods Economy,"
CESifo Working Paper Series
1997, CESifo Group Munich.
- Wolfgang Buchholz & Wolfgang Peters, 2008. "Equal sacrifice and fair burden-sharing in a public goods economy," International Tax and Public Finance, Springer, vol. 15(4), pages 415-429, August.
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