To ensure accountability, revenue means should be matched as closely as possible at the margin to revenue needs (that is, expenditure responsibility). Thus tax instruments intended to further specific policy objectives should be assigned to the level of government with responsibility for the related service. Progressive redistribution taxes, stabilization instruments, and resource rent taxes would be suitable for assignment to the national government, while tolls on intermunicipal roads are suitably assigned to subnational sales taxes may be too cumbersome.