Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/18986
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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 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_US
dc.language.isoengen_US
dc.publisher|aCenter for Economic Studies and Ifo Institute (CESifo) |cMunichen_US
dc.relation.ispartofseries|aCESifo working papers |x1522en_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-

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