Proposal of a benefit incidence matrix for urban development projects

Abstract This paper proposes a matrix called a benefit incidence matrix which represents the structure of benefit incidence derived from various urban development projects with special attention to a change in environmental quality. The matrix consists of the beneficiaries and cost sharers, expressed by columns, and the items of benefits and costs, expressed by rows. The associated ( i , j ) element of the matrix expresses the amount of benefits or costs with respect to the item ( i ) of the beneficiary or cost burdener ( j ), so that the social efficiency and equity of the project can easily be discussed.