Abstract
This paper develops a methodology for computing the benefit incidence of mixed goods. The paper draws on a theoretically based framework for ana lyzing the benefit incidence of public goods but extends this framework con ceptually and makes it more operational through integrating it with recent work on the determinants of municipal expenditures. The new methodology is applied to municipal expenditures in Canada, and the benefit incidence of these expenditures is found to be regressive.

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