Excess Burden, Benefit Taxation, and Efficiency in Public Expenditure.

The article explores the issue of whether there is a system of taxation which might promote efficiency in public expenditure where the supply of public goods is determined by voting, if direct user charges for public goods are not possible. This is the central issue addressed by the modern theory of...

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Publicado en:	American Economic Review Vol. 70; no. 3; pp. 501 - 507
Autor principal:	Thomas S. McCaleb
Formato:	Artículo
Publicado:	American Economic Association Jun80
Materias:	Public spending Tax incidence User charges Benefit theory of taxation Public goods Economic demand Elasticity (Economics) Demand function
Acceso en línea:	Ver este registro en EBSCOhost