ABSTRACT
In the last few years public-sector budget managers and deficit-weary politicians have become increasingly determined to find new sources of revenue. Hoping current tax revenues can be maintained, these managers and politicians quite naturally have developed a fondness for adopting fees to be paid by citizens who use such government facilities as parks and landfill as well as for implementing taxes that are based on the use of such governmentally supported and maintained resources as highways, rivers, streams, and territorial waters.
