H. Morisugi et E. Ohno, PROPOSAL OF A BENEFIT INCIDENCE MATRIX FOR URBAN-DEVELOPMENT PROJECTS, Regional science and urban economics, 25(4), 1995, pp. 461-481
This paper proposes a matrix called a benefit incidence matrix which r
epresents the structure of benefit incidence derived from various urba
n development projects with special attention to a change in environme
ntal quality. The matrix consists of the beneficiaries and cost sharer
s, expressed by columns, and the items of benefits and costs, expresse
d by rows. The associated (i, j) element of the matrix expresses the a
mount of benefits or costs with respect to the item (i) of the benefic
iary or cost burdener (j), so that the social efficiency and equity of
the project can easily be discussed.