Betterment taxes, capital gains and benefit cost ratios

Andrew Coleman and Arthur Grimes

Economics Letters, 2010, vol. 109, issue 1, 54-56

Abstract: 'Betterment' taxes can be used to fund infrastructure investments. We relate betterment taxes to the benefit: cost ratio, deriving conditions under which a project can be funded by such taxes, and relate betterment taxes also to a capital gains tax.

Keywords: Betterment; tax; Land; tax; Capital; gains; tax (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (6)

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