@article{558c864e797b4161bad2f3a9c3671421,
title = "Progression under the benefit approach to the theory of taxation",
abstract = "The implications for progression of the benefit approach to the theory of taxation are studied in this paper. It is concluded that the case for progression rests on the degree of substitutability between public and private goods.",
author = "Daniel Kovenock and Efraim Sadka",
note = "Funding Information: * The research reported here is financially supported by NSF Grant DAR-7917376 and by funds granted to the Institute for Research on Poverty at the University of Wisconsin-Madison by the Department of Health and Human Services (formerly HEW) pursuant to the provisions of the Economic Opportunity Act of 1964. The opinions expressed are those of the authors. The authors wish to thank Gene Smolensky for useful comments on an earlier draft of this paper. {\textquoteright} See Atkinson and Stiglitz (1980) for references. {\textquoteright} See. for instance, Sadka ( 1976). 3 See Musgrave (1959, ch. 4) for a historical survey of the two approaches.",
year = "1981",
doi = "10.1016/0165-1765(81)90099-9",
language = "אנגלית",
volume = "8",
pages = "95--99",
journal = "Economics Letters",
issn = "0165-1765",
publisher = "Elsevier",
number = "1",
}