Equity in Infrastructure Finance: When Are Impact Fees Justified?
研究了基础设施影响费融资的公平性问题，基于受益原则和税收资本化模型，发现未预期的快速增长可能导致现有居民税负过重，此时影响费可作为合理调节手段。
To the extent that impact fee financing of infrastructure replaces the property tax, it shifts payment from owners of existing property to parties associated with newly developing property. Rapid growth in a community is often cited as justification for this shift. A model of intergenerational equity is proposed based on benefit principle taxation and capitalization of tax costs and infrastructure benefits. The study concludes that rapid growth per se need not burden existing property owners unfairly. Unanticipated rapid growth, on the other hand, can lead to excess tax burdens on existing residents that may appropriately be mitigated through impact fees.