The New York State Highway Use Tax as an Application of the Benefit Theory
Author states that "third-structure" taxation, as exemplified by the New York State highway use tax, equates, at least approximately, the benefit of expenditures to the burden of taxation, and as such, is a valid application of the benefit theory.
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The Public Economy
The Principles of Taxation
The AbilitytoPay Theory
12 other sections not shown
0regon ability-to-pay additional amount applied approach auditors Average Cost Responsibilities axle axle load basic basis benefit principle benefits received bill budget burden Carrier Taxation Committee on Carrier concept consideration considered Desk Audit determination discussion distance tax distribution economic effect enforcement equal equity evasion exemption field audit fuel taxes gross receipts tax helpml highway costs highway use tax highway users highway-user imposed income increase individual interstate Joint Legislative Committee Knut Wicksell Legislature load marginal marginal utility miles motor vehicle pounds problem Progressive Taxation public expenditures public services ratios reciprocity registration fees reports revenue road-user roads sacrifice Section social wants tax administration tax law tax responsibility tax returns taxpayers theory third-structure ton-mile tax traffic trip truck mileage tax truckers trucking industry type of tax unladen weight utility validity value theory Vehicle Weight weigh station weight-distance tax York State Highway