Optimal Commodity Taxation when Land and Structures Must Be Taxed at the same Rate
Опубликовано на портале: 03-12-2007
CESifo Worling Papers.
2005.
No. 1522.
Тематический раздел:
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.
Ключевые слова
antisprawl California Federal housing subsidy land development costs land rent non-housing commodity tax rates transportation taxe
См. также:
Journal of Monetary Economics.
1994.
Vol. 34.
P. 297-323 .
[Статья]