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1、CHAPTER11RevenuefromUserFees,UserCharges,andSalesbyPublicMonopoliesGovernmentsnormallycollectrevenuethroughtheirsovereigntaxingpowertodefinethepaymentowedwithoutanyconnectiontothevalueofanypublic1productorservicereceivedbythetaxpayer.Whenpublicgoodsareinvolved,marketprocesseswillfail.Howev
2、er,therearesomegoodsandservicesthatgovernmentssellwhichpotentialbuyersmayormaynotpurchase,accordingtotheirindividualtastes,preferences,andaffluence.Impactsonothersfromthosepurchasesaresosmallthatprovisionisnotapublicproblem.Intheseinstances,revenuetofinancetheseservicescanberaisedwithoutth
3、ebruteforceandcompulsionoftaxation,butthroughvoluntaryexchange.Governmentsalsolicensetheprivilegetoundertakecertainactivities,limitingpaymentonlytothoseengaginginthecontrolledactivities.Thereisalmostcertainlyawide,butnotwide-open,territorythatgovernmentsshouldexploreforsuchfinancingthatrel
4、ievesthegeneralrevenuesystembyrequiringspecific“customers”topayfortheservicestheyreceive.Itisgoodtorememberthatwhengovernmentservices(parks,culturalevents,garbagecollection,etc.)areprovidedwithoutdirectchargefortheiruse,thoseservicesarenot,astheyarefrequentlyadvertised,“free.”Instead,theya
5、re“taxpayerpaidfor.”Thechoiceisnotbetweenfreeservicesandservicesavailablethroughusercharge.Thechoiceisbetweenwhetherthepeoplewhoactuallyusetheservicespayforthemorwhetherthetaxsystemplacesthecostonsomebodywhomayormaynotactuallyusetheserviceandwhosepaymentbearsnonecessaryrelationshiptotheext
6、entofuse.Whichalternativedistributionofcostseemsgenerallymorereasonabletoyou?Salesrevenuecanbetantalizingforgovernments.Byappearingtobehavelikeaprivatebusiness,governmentleaderscanbluntsomecriticsoftax-and-spendpoli-tics;althoughthesumsinvolvedmayberelativelysmallinthefullschemeofpublic1Ci
7、vilforfeiture,acontroversialtoolnowwidelyusedbylawenforcementofficials,operatesasataxinthatrevenuearisesfromapplicationofthesystemoflaws.PoliceagencieshavenomorespecialrighttotheseproceedsthantheInternalRevenueService(IRS)hasaspecialclaimtoitsindividualincome(
