Optimal commodity taxation when land and structures must be taxed at the same rate

Please use this identifier to cite or link to this item: http://dspace.mediu.edu.my:8181/xmlui/handle/10419/18986

Full metadata record

DC Field	Value	Language
dc.creator	Aura, Saku	-
dc.creator	Davidoff, Thomas	-
dc.date	2005	-
dc.date.accessioned	2013-10-16T07:02:19Z	-
dc.date.available	2013-10-16T07:02:19Z	-
dc.date.issued	2013-10-16	-
dc.identifier	http://hdl.handle.net/10419/18986	-
dc.identifier	ppn:500540969	-
dc.identifier.uri	http://koha.mediu.edu.my:8181/xmlui/handle/10419/18986	-
dc.description	We show that the optimal property tax rate rises with the ratio of land rents to structure and land development costs. California?s high ratio of income to property tax revenue and the distribution of Federal housing subsidies thus appear geographically misplaced. Proportional taxation of non-housing commodities is not optimal, even when elasticities with respect to wages are identical. Absent externalities, the desirability of transportation taxes and ?antisprawl? growth controls hinge on the relative importance of time versus money in commuting costs.	-
dc.language	eng	-
dc.publisher		-
dc.relation	CESifo working papers 1522	-
dc.rights	http://www.econstor.eu/dspace/Nutzungsbedingungen	-
dc.subject	R1	-
dc.subject	H21	-
dc.subject	ddc:330	-
dc.subject	Grundsteuer	-
dc.subject	Verbrauchsteuer	-
dc.subject	Optimale Besteuerung	-
dc.subject	Bodenpreis	-
dc.subject	Bodenpolitik	-
dc.subject	Theorie	-
dc.subject	USA	-
dc.title	Optimal commodity taxation when land and structures must be taxed at the same rate	-
dc.type	doc-type:workingPaper	-
Appears in Collections:	EconStor

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