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The benefit and sacrifice principles of taxation: A synthesis

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  • Jon R. Neill

    (Department of Economics, Western Michigan University, Kalamazoo, MI 49008, USA)

Abstract

The 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.

Suggested Citation

  • Jon R. Neill, 2000. "The benefit and sacrifice principles of taxation: A synthesis," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 17(1), pages 117-124.
  • Handle: RePEc:spr:sochwe:v:17:y:2000:i:1:p:117-124
    Note: Received: 10 April 1997/Accepted: 16 November 1998
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    Cited by:

    1. Wolfgang Buchholz & Wolfgang Peters, 2008. "Equal sacrifice and fair burden-sharing in a public goods economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(4), pages 415-429, August.

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