Back to matchesWe found a matchYour institution may have access to this item. Find your institution then sign in to continue.TitleBenefit Taxes and User Fees in Theory and Practice.AuthorsMacnaughton, AlanAbstractPresents the article "Benefit Taxes and User Fees in Theory and Practice," which appeared in the 2004 issue of the "University of Toronto Law Journal."SubjectsBENEFIT theory of taxation; USER charges; ADMINISTRATIVE fees; PUBLIC finance; FINANCEPublicationCanadian Tax Journal / Revue Fiscale Canadienne, 2005, Vol 53, Issue 1, p299ISSN0008-5111Publication typeArticle