Abstract
We may begin by assuming that there are only two categories of taxpayers: one, A, relatively well-to-do, and the other, B, relatively poor.Within each category all individuals must pay the same price for their participation in public consumption. The problem is the relative amount of the two prices, i.e. the distribution of the total cost of the collective goods between the two groups.
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Notes
A. Puviani, Tcoria della illusione Finanziaria 1903, has treated this question in an interesting and original way.
See also R. Murray, Principifmulamentali di scienza para delle finanze Florence 1914, p. 83 et seq.
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© 1958 International Economic Association
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Lindahl, E. (1958). Just Taxation—A Positive Solution. In: Musgrave, R.A., Peacock, A.T. (eds) Classics in the Theory of Public Finance. International Economic Association Series. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-23426-4_11
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DOI: https://doi.org/10.1007/978-1-349-23426-4_11
Publisher Name: Palgrave Macmillan, London
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Online ISBN: 978-1-349-23426-4
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