从基本经济理论的角度来研究节水问题。在某些情况下，对水资源使用征税可能是出于保护目的，而不是为额外容量融资。超额收入可以用作企业财产税的抵免，以鼓励经济扩张，也可以回扣给低收入家庭和非营利机构。讨论了非价格配给、生命线费率、累进费率结构以及暂时性缺水的经济影响。 包括11个参考文献、图表。

The problem of water conservation is examined from the perspective of basic economic theory. In some cases it may be appropriate to tax water usage for purposes of conservation rather than for financing additional capacity. Excess revenue could be used as credits on business property taxes to encourage economic expansion or could be rebated to low-income families and nonprofit institutions. Nonprice rationing, lifeline rates, progressive rate structures, and the economic impact of temporary water shortages are discussed. Includes 11 references, figures.