"Betterment" taxes can be used to fund infrastructure investments. We relate betterment taxes to the benefit: cost ratio, deriving conditions under which a project can be funded by such taxes, and relate betterment taxes also to a capital gains tax.
Coleman, Andrew and Arthur Grimes. 2010. "Betterment Taxes, Capital Gains and Benefit Cost Ratios," Economics Letters 109:1, pp. 54-56.