{"id":"https://openalex.org/W1990997295","doi":"https://doi.org/10.1353/tlj.2004.0013","title":"Benefit Taxes and User Fees in Theory and Practice","display_name":"Benefit Taxes and User Fees in Theory and Practice","publication_year":2004,"publication_date":"2004-09-01","ids":{"openalex":"https://openalex.org/W1990997295","doi":"https://doi.org/10.1353/tlj.2004.0013","mag":"1990997295"},"language":"en","primary_location":{"id":"doi:10.1353/tlj.2004.0013","doi":"https://doi.org/10.1353/tlj.2004.0013","is_oa":false,"landing_page_url":"https://doi.org/10.1353/tlj.2004.0013","pdf_url":null,"source":{"id":"https://openalex.org/S62734853","display_name":"University of Toronto Law Journal","issn_l":"0042-0220","issn":["0042-0220","1710-1174"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320517","host_organization_name":"University of Toronto Press","host_organization_lineage":["https://openalex.org/P4310320517","https://openalex.org/P4310313000"],"host_organization_lineage_names":["University of Toronto Press","University of Toronto"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"University of Toronto Law Journal","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID3002199_code238244.pdf?abstractid=719721&mirid=1","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5111428836","display_name":"David G. Duff","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"David Duff","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5111428836"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.5327,"has_fulltext":false,"cited_by_count":50,"citation_normalized_percentile":{"value":0.87871355,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"54","issue":"4","first_page":"391","last_page":"447"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.9193999767303467,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.9193999767303467,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.04919999837875366,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13138","display_name":"Legal and Constitutional Studies","score":0.01510000042617321,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/user-fees","display_name":"user fees","score":0.9990000128746033},{"id":"https://openalex.org/keywords/general-taxation","display_name":"general taxation","score":0.8360000252723694},{"id":"https://openalex.org/keywords/tax-design","display_name":"tax design","score":0.6230000257492065},{"id":"https://openalex.org/keywords/public-finance","display_name":"public finance","score":0.6930000185966492},{"id":"https://openalex.org/keywords/tax-equity","display_name":"tax equity","score":0.6380000114440918},{"id":"https://openalex.org/keywords/economic-efficiency","display_name":"economic efficiency","score":0.7609999775886536},{"id":"https://openalex.org/keywords/government-accountability","display_name":"government accountability","score":0.6890000104904175},{"id":"https://openalex.org/keywords/public-expenditure-financing","display_name":"public expenditure financing","score":0.546999990940094}],"concepts":[{"id":"https://openalex.org/C2778302417","wikidata":"https://www.wikidata.org/wiki/Q159579","display_name":"Excise","level":2,"score":0.6447248458862305},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5494687557220459},{"id":"https://openalex.org/C2776360696","wikidata":"https://www.wikidata.org/wiki/Q1938414","display_name":"Taxpayer","level":2,"score":0.5467469096183777},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.5457486510276794},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.5406086444854736},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.5183182954788208},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.5139526724815369},{"id":"https://openalex.org/C167116941","wikidata":"https://www.wikidata.org/wiki/Q7689426","display_name":"Tax deferral","level":5,"score":0.4921800196170807},{"id":"https://openalex.org/C2776034101","wikidata":"https://www.wikidata.org/wiki/Q1509347","display_name":"Commission","level":2,"score":0.4896417260169983},{"id":"https://openalex.org/C157263771","wikidata":"https://www.wikidata.org/wiki/Q1313706","display_name":"Taxable income","level":2,"score":0.45411112904548645},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.4342806339263916},{"id":"https://openalex.org/C178283979","wikidata":"https://www.wikidata.org/wiki/Q274490","display_name":"Public finance","level":2,"score":0.43307557702064514},{"id":"https://openalex.org/C110269972","wikidata":"https://www.wikidata.org/wiki/Q184872","display_name":"Recreation","level":2,"score":0.41767618060112},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.37731432914733887},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.31029197573661804},{"id":"https://openalex.org/C172008318","wikidata":"https://www.wikidata.org/wiki/Q3683077","display_name":"Gross income","level":4,"score":0.30600351095199585},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.2465578019618988},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.2433764636516571},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.17100414633750916},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.15135517716407776},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.10831582546234131},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1353/tlj.2004.0013","doi":"https://doi.org/10.1353/tlj.2004.0013","is_oa":false,"landing_page_url":"https://doi.org/10.1353/tlj.2004.0013","pdf_url":null,"source":{"id":"https://openalex.org/S62734853","display_name":"University of Toronto Law Journal","issn_l":"0042-0220","issn":["0042-0220","1710-1174"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320517","host_organization_name":"University of Toronto Press","host_organization_lineage":["https://openalex.org/P4310320517","https://openalex.org/P4310313000"],"host_organization_lineage_names":["University of Toronto Press","University of Toronto"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"University of Toronto Law Journal","raw_type":"journal-article"},{"id":"pmh:oai:muse.jhu.edu:/article/174063","doi":null,"is_oa":false,"landing_page_url":"https://muse.jhu.edu/article/174063","pdf_url":null,"source":{"id":"https://openalex.org/S4377196299","display_name":"Project Muse (Johns Hopkins University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I145311948","host_organization_name":"Johns Hopkins University","host_organization_lineage":["https://openalex.org/I145311948"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"text"},{"id":"mag:3121595661","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID3002199_code238244.pdf?abstractid=719721&mirid=1","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},{"id":"pmh:oai:commons.allard.ubc.ca:fac_pubs-1431","doi":null,"is_oa":false,"landing_page_url":"https://commons.allard.ubc.ca/fac_pubs/432","pdf_url":null,"source":{"id":"https://openalex.org/S4306401049","display_name":"eYLS (Yale Law School)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I32971472","host_organization_name":"Yale University","host_organization_lineage":["https://openalex.org/I32971472"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Faculty Publications","raw_type":"text"}],"best_oa_location":{"id":"mag:3121595661","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID3002199_code238244.pdf?abstractid=719721&mirid=1","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":57,"referenced_works":["https://openalex.org/W61413774","https://openalex.org/W80824195","https://openalex.org/W561233499","https://openalex.org/W588936108","https://openalex.org/W593953102","https://openalex.org/W601470079","https://openalex.org/W603542278","https://openalex.org/W643296518","https://openalex.org/W646239907","https://openalex.org/W1483374326","https://openalex.org/W1484128622","https://openalex.org/W1504998610","https://openalex.org/W1512904797","https://openalex.org/W1528016906","https://openalex.org/W1547886216","https://openalex.org/W1548876433","https://openalex.org/W1565768472","https://openalex.org/W1574824543","https://openalex.org/W1577264379","https://openalex.org/W1598736938","https://openalex.org/W1607119158","https://openalex.org/W1812797753","https://openalex.org/W1934044098","https://openalex.org/W1978138806","https://openalex.org/W1978253697","https://openalex.org/W1978542985","https://openalex.org/W1991800950","https://openalex.org/W1993091619","https://openalex.org/W1994700887","https://openalex.org/W1996413076","https://openalex.org/W1996580781","https://openalex.org/W1998155890","https://openalex.org/W2020418927","https://openalex.org/W2052453947","https://openalex.org/W2060675949","https://openalex.org/W2068135970","https://openalex.org/W2072250667","https://openalex.org/W2076042628","https://openalex.org/W2085385375","https://openalex.org/W2088199821","https://openalex.org/W2088335954","https://openalex.org/W2106718120","https://openalex.org/W2115436858","https://openalex.org/W2126151786","https://openalex.org/W2132501442","https://openalex.org/W2133174898","https://openalex.org/W2134337811","https://openalex.org/W2148605036","https://openalex.org/W2165461586","https://openalex.org/W2312978843","https://openalex.org/W2316265478","https://openalex.org/W2322826595","https://openalex.org/W2331251506","https://openalex.org/W2335597296","https://openalex.org/W2480630485","https://openalex.org/W3162901036","https://openalex.org/W4256542453"],"related_works":["https://openalex.org/W6981854849","https://openalex.org/W4412358014","https://openalex.org/W4240280438","https://openalex.org/W4211107145","https://openalex.org/W2021709903","https://openalex.org/W7095800934","https://openalex.org/W637241228","https://openalex.org/W4414200056","https://openalex.org/W123208212","https://openalex.org/W1581674771"],"abstract_inverted_index":{"As":[0],"alternatives":[1],"to":[2,50,63,71,95,140,163,188],"more":[3,47],"general":[4,64,72,96,205],"taxes":[5,16,52,73,86,108,118,154,184],"based":[6],"on":[7,106,167],"broad":[8],"measures":[9],"of":[10,59,116,124,182,192,200],"each":[11],"taxpayer's":[12],"economic":[13,26],"capacity,":[14],"benefit":[15,51,85,107,117,153,183],"and":[17,30,33,40,53,87,102,109,119,127,155,172,175,179,185,203],"user":[18,54,88,110,120,156,186],"fees":[19,121,157,187],"are":[20,147],"praised":[21],"by":[22,35],"some":[23],"for":[24,66,74,83,101,144],"promoting":[25],"efficiency,":[27],"government":[28,104,125,193],"accountability":[29],"tax":[31],"fairness,":[32],"condemned":[34],"others":[36],"as":[37,61,122],"reactionary,":[38],"regressive,":[39],"distributively":[41],"unjust.":[42],"This":[43],"paper":[44,202],"adopts":[45],"a":[46,80],"even-handed":[48],"approach":[49],"fees,":[55,89,111],"regarding":[56],"these":[57,91,133,168],"sources":[58],"revenue":[60],"preferable":[62],"taxation":[65],"specific":[67],"purposes":[68,143],"but":[69],"inferior":[70],"other":[75,173],"purposes.":[76],"Part":[77,150,195],"II":[78],"provides":[79],"theoretical":[81,99],"framework":[82],"analyzing":[84],"defining":[90],"levies":[92,134,169],"in":[93,131,138,158,170],"contrast":[94],"taxes,":[97],"examining":[98,176],"arguments":[100],"against":[103],"reliance":[105],"considering":[112],"the":[113,129,142,161,177,198,201],"appropriate":[114],"role":[115],"methods":[123],"finance,":[126],"reviewing":[128],"manner":[130],"which":[132,145,164],"should":[135],"be":[136],"designed":[137],"order":[139],"achieve":[141],"they":[146],"best":[148],"suited.":[149],"III":[151],"considers":[152],"practice,":[159],"surveying":[160],"extent":[162],"governments":[165],"rely":[166],"Ontario":[171],"jurisdictions,":[174],"current":[178],"potential":[180],"application":[181],"finance":[189],"various":[190],"categories":[191],"expenditures.":[194],"IV":[196],"summarizes":[197],"argument":[199],"offers":[204],"conclusions.":[206]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":3},{"year":2023,"cited_by_count":5},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":9},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":5},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":3}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-06-24T00:00:00"}
