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dc.contributor.authorAura, Sakuen_US
dc.contributor.authorDavidoff, Thomasen_US
dc.date.accessioned2009-01-28T15:54:16Z-
dc.date.available2009-01-28T15:54:16Z-
dc.date.issued2005en_US
dc.identifier.urihttp://hdl.handle.net/10419/18986-
dc.description.abstractWe 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.en_US
dc.language.isoengen_US
dc.publisheren_US
dc.relation.ispartofseriesCESifo working papers 1522en_US
dc.subject.jelR1en_US
dc.subject.jelH21en_US
dc.subject.ddc330en_US
dc.subject.stwGrundsteueren_US
dc.subject.stwVerbrauchsteueren_US
dc.subject.stwOptimale Besteuerungen_US
dc.subject.stwBodenpreisen_US
dc.subject.stwBodenpolitiken_US
dc.subject.stwTheorieen_US
dc.subject.stwUSAen_US
dc.titleOptimal commodity taxation when land and structures must be taxed at the same rateen_US
dc.typeWorking Paperen_US
dc.identifier.ppn500540969en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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