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Show Results For

  • All HBS Web  (10,871)
    • People  (57)
    • News  (2,659)
    • Research  (5,818)
    • Events  (70)
    • Multimedia  (477)
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  • 03 Feb 2021
  • News

HBSAAA in 2021: Revitalized, Restructured, and Making a Difference

  • 26 Jan 2015
  • Video

Nancy Havens-Hasty - Making A Difference

  • 06 Jan 2015
  • Video

Ricardo Aguirre - Making A Difference

  • 24 Apr 2014
  • Video

Christinzin Gajardo - Making A Difference

  • 26 Jan 2015
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Ann Sarnoff - Making A Difference

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Joe Schell - Making A Difference

  • 25 Apr 2014
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Christiano Rattazzi - Making A Difference

  • 25 Apr 2014
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Pitch Johnson - Making A Difference

  • 07 Jun 2014
  • Video

Jerry Isenberg - Making A Difference

  • June 2020
  • Article

Understanding Different Approaches to Benefit-Based Taxation

By: Robert Scherf and Matthew C. Weinzierl
The normative principle of benefit-based taxation has exerted substantial influence on many areas of public finance, but it has been largely set aside in the modern theoretical approach to optimal income taxation, where welfarist objectives dominate. A prerequisite for... View Details
Keywords: Benefit-based Taxation; Public Goods; Lindahl; Optimal Taxation; Taxation
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Scherf, Robert, and Matthew C. Weinzierl. "Understanding Different Approaches to Benefit-Based Taxation." Fiscal Studies: The Journal of Applied Public Economics 41, no. 2 (June 2020): 385–410. (Also Harvard Business School Working Paper, No. 19-070, August 2019. (Revised January 2019), and NBER Working Paper Series, No. 26276, September 2019.)
  • 25 Apr 2014
  • Video

Seema Aziz - Making A Difference

  • 25 Apr 2014
  • Video

Henry Paulson - Making A Difference

  • 07 Jun 2014
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Aamir Rehman - Making A Difference

  • 25 Apr 2014
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Cynthia Busbee - Making A Difference

  • 25 Apr 2014
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Felicia Lipson - Making A Difference

  • 25 Apr 2014
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Scott Smith - Making A Difference

  • 25 Apr 2014
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Sam Duboc - Making A Difference

  • 07 Jun 2014
  • Video

Marius Andersen - Making A Difference

  • 07 Jan 2015
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Marne Levine - Making A Difference

  • Video

Rakhshan Zahid - Making A Difference

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