Betterment taxes, capital gains and benefit cost ratios

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dc.contributor.authorColeman, Andrew
dc.contributor.authorGrimes, Arthur
dc.date.accessioned2010-09-29T03:29:27Z
dc.date.available2010-09-29T03:29:27Z
dc.date.issued2010
dc.description.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.en_NZ
dc.identifier.citationColeman, A. & Grimes, A. (2010). Betterment taxes, capital gains and benefit cost ratios. Economics Letters, 109(1), 54-56.en_NZ
dc.identifier.doi10.1016/j.econlet.2010.08.012en_NZ
dc.identifier.urihttps://hdl.handle.net/10289/4619
dc.language.isoen
dc.publisherElsevieren_NZ
dc.relation.isPartOfEconomics Lettersen_NZ
dc.subjectbetterment taxen_NZ
dc.subjectland taxen_NZ
dc.titleBetterment taxes, capital gains and benefit cost ratiosen_NZ
dc.typeJournal Articleen_NZ
dspace.entity.typePublication
pubs.begin-page54en_NZ
pubs.end-page56en_NZ
pubs.issue1en_NZ
pubs.volume109en_NZ

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