EconStor >
ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10419/18986
  
Title:Optimal commodity taxation when land and structures must be taxed at the same rate PDF Logo
Authors:Aura, Saku
Davidoff, Thomas
Issue Date:2005
Series/Report no.:CESifo working papers 1522
Abstract:We 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.
JEL:R1
H21
Document Type:Working Paper
Appears in Collections:CESifo Working Papers, CESifo Group Munich

Files in This Item:
File Description SizeFormat
cesifo1_wp1522.pdf367.7 kBAdobe PDF
No. of Downloads: Counter Stats
Download bibliographical data as: BibTeX
Share on:http://hdl.handle.net/10419/18986

Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.