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dc.contributor.authorAura, Saku, 1971-eng
dc.contributor.authorDavidoff, Thomaseng
dc.description.abstractWe 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“anti-sprawl” growth controls hinge on the relative importance of time versus money in commuting costs.eng
dc.identifier.citationDepartment of Economics, 2005eng
dc.publisherDepartment of Economicseng
dc.relation.ispartofEconomics publicationseng
dc.relation.ispartofcommunityUniversity of Missouri-Columbia. College of Arts and Sciences. Department of Economicseng
dc.relation.ispartofseriesWorking papers (Department of Economics);WP 05-05eng
dc.subjectproperty taxeseng
dc.subjectHenry George theoremeng
dc.subject.lcshCapital levyeng
dc.subject.lcshEconomics -- Mathematical modelseng
dc.titleOptimal Commodity Taxation When Land and Structures Must Be Taxed at the Same Rateeng
dc.typeWorking Papereng

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