Optimal Taxation in a Spatial Economy with Transportation Costs
AbstractDrawing on both optimal tax theory and residential location theory, this paper investigates optimal second-best taxation in a spatial economy with transportation costs. The introduction of space and transportation costs into optimal tax theory creates a number of complications. Most important is spatial efficiency. The analysis could, for instance, be used to determine a set of taxes which reduce the excess burden associated with property tax. More generally, the paper provides a framework for analyzing distortions in a spatial economy, and for measuring the shadow rent on land.
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Bibliographic InfoPaper provided by Queen's University, Department of Economics in its series Working Papers with number 268.
Date of creation: 1977
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