Taxes vs. Fees: A Curious Confusion

32 Pages Posted: 11 Oct 2010 Last revised: 26 Apr 2018

Hugh D. Spitzer

University of Washington - School of Law

Date Written: January 1, 2003

Abstract

Provides an analytical framework for categorizing varoius types of taxes and user charges and distinguishing between them, applying both economic and legal concepts.

Keywords: Taxes, taxation, local government law, municipal law, fees, regulatory fees

JEL Classification: K32, K34, K19

Suggested Citation

Spitzer, Hugh D., Taxes vs. Fees: A Curious Confusion (January 1, 2003). Gonzaga Law Review, Vol. 38, 2003. Available at SSRN: https://ssrn.com/abstract=1690312

Hugh D. Spitzer (Contact Author)

University of Washington - School of Law ( email )

Box 353020
Seattle, WA 98195-3020
United States
206-685-1635 (Phone)

HOME PAGE: https://www.law.washington.edu/directory/profile.aspx?ID=470

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