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Should land and capital be taxed at a uniform rate?

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  • Kangoh Lee
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    Abstract

    If jurisdictions are allowed to tax land and capital separately, they tax only land, because capital taxation distorts the allocation of mobile capital. To exploit absentee owners, however, jurisdictions tax land beyond the efficient level. As absentee ownership increases throughout the economy, land taxation results in greater inefficiency. To alleviate the inefficiency of overtaxing land, the higher-level government intervenes to require jurisdictions to tax both capital and land at a uniform rate, because the desire to attract capital lowers the tax rate. Uniform taxation of land and capital, or property taxation, thus may be more efficient than separate taxation.

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    Bibliographic Info

    Article provided by Canadian Economics Association in its journal Canadian Journal of Economics.

    Volume (Year): 36 (2003)
    Issue (Month): 2 (May)
    Pages: 350-372

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    Handle: RePEc:cje:issued:v:36:y:2003:i:2:p:350-372

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    Cited by:
    1. Petrucci, Alberto, 2006. "The incidence of a tax on pure rent in a small open economy," Journal of Public Economics, Elsevier, vol. 90(4-5), pages 921-933, May.
    2. Kunce, Mitch & Shogren, Jason F., 2008. "Efficient decentralized fiscal and environmental policy: A dual purpose Henry George tax," Ecological Economics, Elsevier, vol. 65(3), pages 569-573, April.

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