The paper discusses how to calculate the cost of public funds and how it impacts decision-making about public goods. They found that the cost of public funds is only helpful if compared to benefits. The cost of public funds doesn't have a fixed value by itself. When providing public goods, it's important to follow certain rules to make things fair for everyone. To improve overall well-being, adjustments to tax structures might be needed but are not always made. The study shows that decisions about public goods provision can involve balancing economic and distribution concerns. Additionally, it extends previous findings to include different types of people and goods without assuming specific constraints.