One principle of taxation proposes that taxes paid should correspond to the benefit derived by the taxpayer from the public goods provided by the government. An example of such principle is evident in the Federal excise gasoline tax used to finance highways, and the real property taxes used to finance schools. The principle is inapplicable for income redistribution taxes.
Many expenditures at the town or municipal level are correlated to collections which reflect the benefit received principle. For instance, one community may have higher real estate taxes because its citizens want well maintained roads, or a well equipped school system.