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benefit principle
ben·e·fit prin·ci·ple
noun
Definition:
taxation based on distribution of benefits:
a taxation principle stating that those who benefit more from a product or service should pay more taxes on the product or service than those who benefit less
Encarta® World English Dictionary [North American Edition] © & (P)2009 Microsoft Corporation. All rights reserved. Developed for Microsoft by Bloomsbury Publishing Plc.
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