Progression under the benefit approach to the theory of taxation

Daniel Kovenock*, Efraim Sadka

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

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.

Original languageEnglish
Pages (from-to)95-99
Number of pages5
JournalEconomics Letters
Volume8
Issue number1
DOIs
StatePublished - 1981

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