The New York State Highway Use Tax as an Application of the Benefit Theory

The New York State Highway Use Tax as an Application of the Benefit Theory
Author: Basil Yearwood Scott
Publisher:
Total Pages: 582
Release: 1962
Genre: Cost effectiveness
ISBN:

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.