IDEAS home Printed from https://ideas.repec.org/a/lus/zwipol/v46y1997i3p275-301n4.html
   My bibliography  Save this article

Äquivalenzprinzip und Finanzpolitik: Ein Besteuerungsprinzip (erneut) auf dem Prüfstand

Author

Listed:
  • Hansjürgens Bernd

    (Philipps- Universität Marburg Abteilung für Finanzwissenschaft Am Plan 2, 35032 Marburg)

Abstract

The article analyses the potential role of the benefit principle in public finance. Against the background that the benefit principle plays a minor part both in the theory and in the politics of public finance, first the advantages of this principle are traced out. By bringing together both sides of the budget the benefit principle leads to a stronger cost-benefit orientation in the citizen’s preferences and serves as an instrument to curb Leviathan. Given these advantages the arguments against the application of the benefit principle are critically (re)analysed and potential fields of a stronger application are developed. The analysis ends with the design of elements of a “constitutional pact” in order to strengthen the role of the benefit principle in public policy.

Suggested Citation

  • Hansjürgens Bernd, 1997. "Äquivalenzprinzip und Finanzpolitik: Ein Besteuerungsprinzip (erneut) auf dem Prüfstand," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 46(3), pages 275-301, December.
    • Handle: RePEc:lus:zwipol:v:46:y:1997:i:3:p:275-301:n:4
    DOI: 10.1515/zfwp-1997-0304
    as

    Download full text from publisher

    File URL: https://doi.org/10.1515/zfwp-1997-0304
    Download Restriction: For access to full text, subscription to the journal or payment for the individual article is required.
    File URL: https://libkey.io/10.1515/zfwp-1997-0304?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Hansjürgens Bernd, 1999. "Studiengebühren: Zwischen Effizienz und Verteilungsgerechtigkeit," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 50(1), pages 259-284, January.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:lus:zwipol:v:46:y:1997:i:3:p:275-301:n:4. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.degruyter.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.