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https://hdl.handle.net/10419/18986
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DC Field | Value | Language |
---|---|---|
dc.contributor.author | Aura, Saku | en |
dc.contributor.author | Davidoff, Thomas | en |
dc.date.accessioned | 2009-01-28T15:54:16Z | - |
dc.date.available | 2009-01-28T15:54:16Z | - |
dc.date.issued | 2005 | - |
dc.identifier.uri | http://hdl.handle.net/10419/18986 | - |
dc.description.abstract | We show that the optimal property tax rate rises with the ratio of land rents to structure andland development costs. California's high ratio of income to property tax revenue and thedistribution of Federal housing subsidies thus appear geographically misplaced. Proportionaltaxation of non-housing commodities is not optimal, even when elasticities with respect towages are identical. Absent externalities, the desirability of transportation taxes and ?antisprawl?growth controls hinge on the relative importance of time versus money in commutingcosts. | en |
dc.language.iso | eng | en |
dc.publisher | |aCenter for Economic Studies and ifo Institute (CESifo) |cMunich | en |
dc.relation.ispartofseries | |aCESifo Working Paper |x1522 | en |
dc.subject.jel | R1 | en |
dc.subject.jel | H21 | en |
dc.subject.ddc | 330 | en |
dc.subject.stw | Grundsteuer | en |
dc.subject.stw | Verbrauchsteuer | en |
dc.subject.stw | Optimale Besteuerung | en |
dc.subject.stw | Bodenpreis | en |
dc.subject.stw | Bodenpolitik | en |
dc.subject.stw | Theorie | en |
dc.subject.stw | USA | en |
dc.title | Optimal commodity taxation when land and structures must be taxed at the same rate | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 500540969 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
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