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The benefit principle is a concept in the theory of taxation from public finance. It bases taxes to pay for public-goods expenditures on a politically-revealed willingness to pay for benefits received. The principle is sometimes likened to the function of prices in allocating private goods.〔Fritz Neumark and Charles E. McLure, Jr., 2013. "Taxation," The Benefit Principle, ''Encyclopædia Britannica'', (preview. )〕 In its use for assessing the efficiency of taxes and appraising fiscal policy, the benefit approach was initially developed by Knut Wicksell (1896) and Erik Lindahl (1919), two economists of the Stockholm School.〔• Richard A. Musgrave and Peggy B. Musgrave, 1973. ''Public Finance in Theory and Practice'', ch. 3, "The Theory of Social Goods," C. Efficient Provision of Social Goods, p.68. • Richard A. Musgrave and Alan T. Peacock, ed., () 1994. ''Classics in the Theory of Public Finance'', pp. 72-119 for discussion and the relevant publications. (Description ) and (contents. )〕 Wicksell's near-unanimity formulation of the principle was premised on a just income distribution. The approach was extended in the work of Paul Samuelson, Richard Musgrave,〔Bernd Hansjürgens, 2000. "The Influence of Knut Wicksell on Richard Musgrave and James Buchanan", ''Public Choice", 103(1/2), pp. (95 )-116.〕 and others.〔 Richard A. Musgrave, 1959. ''The Theory of Public Finance'', ch. 4, "The Benefit Approach," pp. 71-89.〕 It has also been applied to such subjects as tax progressivity, corporation taxes, and taxes on property or wealth.〔Richard A. Musgrave and Peggy B. Musgrave, 1973. ''Public Finance in Theory and Practice'' (under "Subject Index," Benefit Principle).〕 The unanimity-rule aspect of Wicksell's approach in linking taxes and expenditures is cited as a point of departure for the study of constitutional economics in the work of James Buchanan.〔James M. Buchanan, 1986. ("The Constitution of Economic Policy," ) V. The Constitution of Economic Policy, Nobel Prize lecture. Republished in 1987, ''American Economic Review'', 77(3), pp. (243 )-250.〕〔 ==Overview== :Thus, considered in themselves, in their own nature, in their normal state, and apart from all abuses, public services are, like private services, purely and simply acts of exchange. - Frédéric Bastiat The benefit principle takes a market-oriented approach to taxation. The objective is to accurately determine the optimal amount of revenue that should be spent on public goods. * More equitable/fair because taxpayers, like consumers, would "pay for what they get" * Taxes are more akin to prices that people would pay for government services * Consumer sovereignty - specific rather than general...charges are more direct...so the preferences of taxpayers, rather than government planners, are given more weight * More efficient allocation of limited resources...it is less likely that funds will be overinvested in low priority programs. * There's no such thing as a free lunch - taxpayers would have a better understanding of the costs of public goods * Provides the foundation for voluntary exchange theory. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「benefit principle」の詳細全文を読む スポンサード リンク
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