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• Working Paper | HBS Working Paper Series | 2018

  Understanding Different Approaches to Benefit-Based Taxation

  Robert Scherf and Matthew C. Weinzierl

  Despite substantial normative and positive appeal, the idea of benefit-based taxation plays a minor role in modern tax theory. One obstacle to its playing a greater role is confusion over the many ways in which theorists have argued that benefit-based taxes should be determined. In this paper, we provide clear descriptions and graphical representations of the four major approaches to benefit-based taxation: Lindahl (1919), Moulin (1987), Brennan (1976a), and Hines (2000). We also show how these approaches can be applied to Smith’s theory of so-called Classical Benefit-Based Taxation, the most prominent general benefit-based optimal tax framework and a potential focal point for generating consensus on the specifics of benefit-based taxation.

  Keywords: benefit-based taxation; Taxation; Theory;

  Citation:

  Scherf, Robert, and Matthew C. Weinzierl. "Understanding Different Approaches to Benefit-Based Taxation." Harvard Business School Working Paper, No. 19-070, January 2019.  View Details

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• Case | HBS Case Collection | April 2015 (Revised December 2018)

  The German Export Engine

  Gunnar Trumbull and Jonathan Schlefer

  In fall of 2018, Germany’s chancellor Angela Merkel had logged significant successes. Germany was the largest exporter in the world, had maintained low unemployment through the 2008 financial crisis, and was gradually reforming its welfare state to meet future pension liabilities. Yet it still faced considerable challenges. Within Europe, the Eurozone financial crisis continued to hold down economic growth, and the burden of leadership to find a solution seemed to fall on Merkel’s shoulders. The refugee inflows of 2015-2016 had been slowed, but they had ignited a rise in political support for the far right in Germany and other European countries. And Britain was in the middle of a negotiated exit from the European Union. Could Germany sustain its recent economic success? Was Germany’s success compatible with a stable and prosperous Europe?

  Keywords: Economy; Economic Growth; Success; Leadership; Problems and Challenges; Germany;

  Citation:

  Trumbull, Gunnar, and Jonathan Schlefer. "The German Export Engine." Harvard Business School Case 715-045, April 2015. (Revised December 2018.)  View Details

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• Technical Note | HBS Case Collection | December 2018

  Efficiency vs. Equality

  Matthew C. Weinzierl

  Citation:

  Weinzierl, Matthew C. "Efficiency vs. Equality." Harvard Business School Technical Note 719-029, December 2018.  View Details

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