Richard Wagner 
Charging for Government (Routledge Revivals) [PDF ebook] 
User charges and earmarked taxes in principle and practice

Originally published in 1991, user charges and earmarked taxes are methods by which people pay directly for the services they recieve from government. As such they are frequently supported by those who oppose increased taxation, who argue that they are more like market transactions than traditional forms of taxation. This book explores the cogency of these arguments in the light of public choice analyses of political processes.