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Title:Income taxes, property values and migration PDF Logo
Authors:Glazer, Amihai
Kanniainen, Vesa
Poutvaara, Panu
Issue Date:2005
Series/Report no.:IZA Discussion Papers 1889
Abstract:We consider taxation by a utilitarian government in the presence of heterogeneous locations within a country. We show that a utilitarian government never equalizes after-tax incomes, even when it can impose group-specific lump-sum taxes. If migration is impossible, a utilitarian government may even transfer income from the poor to the rich, reducing the rents earned by absentee landlords. The redistributive tax on the rich may be higher or lower when the rich can migrate than when they cannot.
Subjects:taxes
land rents
property values
migration
redistribution
JEL:H21
H7
R21
R23
Document Type:Working Paper
Appears in Collections:IZA Discussion Papers, Forschungsinstitut zur Zukunft der Arbeit (IZA)

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