An important decision in tax policy is how should the revenue burden be distributed. There are two general equity standards: (1) according to taxpayers' benefits from the usage of the public service (benefits received) and (2) according to the taxpayers' capabilities to bear the burden (ability to pay). Governments try to redistribute providing services to transfer affluence from one group to another. The benefits received approach implies that for every government service, a different tax structure would identify who benefits and then tax those beneficiaries.

The question is: What are some of the weaknesses of this approach?