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dc.contributor.authorAura, Sakuen
dc.contributor.authorDavidoff, Thomasen
dc.date.accessioned2009-01-28T15:54:16Z-
dc.date.available2009-01-28T15:54:16Z-
dc.date.issued2005-
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
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x1522en
dc.subject.jelR1en
dc.subject.jelH21en
dc.subject.ddc330en
dc.subject.stwGrundsteueren
dc.subject.stwVerbrauchsteueren
dc.subject.stwOptimale Besteuerungen
dc.subject.stwBodenpreisen
dc.subject.stwBodenpolitiken
dc.subject.stwTheorieen
dc.subject.stwUSAen
dc.titleOptimal commodity taxation when land and structures must be taxed at the same rate-
dc.typeWorking Paperen
dc.identifier.ppn500540969en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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