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

Question

Quizplus · Accepted Answer

A tax on gasoline is most clearly based on benefits-received principle of taxation because those who use gasoline benefit directly from the maintenance and construction of roads, which is funded by taxes on gasoline. The more gasoline someone uses, the more wear-and-tear they put on the roads and the more they benefit from well-maintained highways and bridges.

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