A theory of fairness that holds that taxpayers should contribute to the government in proportion to the benefits they receive from public expenditures is the

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The benefits-received principle is a theory of fairness that suggests taxpayers should contribute to government finances in proportion to the benefits they receive from government services and public expenditures. This contrasts with the ability-to-pay principle, which argues that taxes should be levied based on an individual's capacity to pay, regardless of the benefits received.

A Theory of Fairness That Holds That Taxpayers Should Contribute