Which of the following taxes is most clearly based on the benefits-received principle of taxation?

Question

Quizplus · Accepted Answer

The gasoline tax is most clearly based on the benefits-received principle of taxation because it is a tax on a specific good that is primarily used by those who benefit from it (e.g. drivers who use roads). The more a person uses gasoline, the more they benefit from having access to roads, and therefore the more they should contribute towards the upkeep of those roads through the gasoline tax.

Which of the Following Taxes Is Most Clearly Based on the Benefits-Received