@techreport{Aura2005Optimal,
abstract = {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.},
author = {Saku Aura and Thomas Davidoff},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {R1; H21; 330; Grundsteuer; Verbrauchsteuer; Optimale Besteuerung; Bodenpreis; Bodenpolitik; Theorie; USA},
language = {eng},
number = {1522},
title = {Optimal commodity taxation when land and structures must be taxed at the same rate},
type = {CESifo working papers},
url = {http://hdl.handle.net/10419/18986},
year = {2005}
}
