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, as it is a tax on a specific good (gasoline) that is used primarily by those who benefit from the use of roads and highways. The more a person drives, the more gasoline they consume and the more tax they pay, making it a tax directly linked to the benefits received from using public infrastructure.

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