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Betterment taxes, capital gains and benefit cost ratios

  • Coleman, Andrew
  • Grimes, Arthur

'Betterment' taxes can be used to fund infrastructure investments. We relate betterment taxes to the benefit: cost ratio, deriving conditions under which a project can be funded by such taxes, and relate betterment taxes also to a capital gains tax.

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File URL: http://www.sciencedirect.com/science/article/B6V84-50X2N9T-4/2/59e34451f9191a64f3f9bd75e4de2a99
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Article provided by Elsevier in its journal Economics Letters.

Volume (Year): 109 (2010)
Issue (Month): 1 (October)
Pages: 54-56

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Handle: RePEc:eee:ecolet:v:109:y:2010:i:1:p:54-56
Contact details of provider: Web page: http://www.elsevier.com/locate/ecolet

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  1. Roback, Jennifer, 1982. "Wages, Rents, and the Quality of Life," Journal of Political Economy, University of Chicago Press, vol. 90(6), pages 1257-78, December.
  2. Ricardo, David, 1821. "On the Principles of Political Economy and Taxation," History of Economic Thought Books, McMaster University Archive for the History of Economic Thought, edition 3, number ricardo1821.
  3. Arthur Grimes & Yun Liang, 2007. "Spatial Determinants of Land Prices in Auckland:Does the Metropolitan Urban Limit Have an Effect?," Working Papers 07_09, Motu Economic and Public Policy Research.
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