Coleman, AndrewGrimes, Arthur2010-09-292010-09-292010Coleman, A. & Grimes, A. (2010). Betterment taxes, capital gains and benefit cost ratios. Economics Letters, 109(1), 54-56.https://hdl.handle.net/10289/4619‘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.enbetterment taxland taxJournal Article10.1016/j.econlet.2010.08.012