Optimal commodity taxation when land and structures must be taxed at the same rate

dc.creator	Aura, Saku
dc.creator	Davidoff, Thomas
dc.date	2005
dc.date.accessioned	2013-10-16T07:02:19Z
dc.date.available	2013-10-16T07:02:19Z
dc.date.issued	2013-10-16
dc.identifier	http://hdl.handle.net/10419/18986
dc.identifier	ppn:500540969
dc.identifier.uri	http://koha.mediu.edu.my:8181/xmlui/handle/10419/18986
dc.description	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.
dc.language	eng
dc.publisher
dc.relation	CESifo working papers 1522
dc.rights	http://www.econstor.eu/dspace/Nutzungsbedingungen
dc.subject	R1
dc.subject	H21
dc.subject	ddc:330
dc.subject	Grundsteuer
dc.subject	Verbrauchsteuer
dc.subject	Optimale Besteuerung
dc.subject	Bodenpreis
dc.subject	Bodenpolitik
dc.subject	Theorie
dc.subject	USA
dc.title	Optimal commodity taxation when land and structures must be taxed at the same rate
dc.type	doc-type:workingPaper

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