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Land taxes in a Latin American context

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Author Info
Juliano Junqueira Assunção () (Department of Economics PUC-Rio)
Humberto Moreira (EPGE/FGV)
Abstract

Since Henry George (1839-1897) economists have been arguing that a tax on unim- proved land is an ideal tax on e¢ ciency grounds. Output taxes, on the other hand, have distortional e¤ects on the economy. This paper shows that under asymmetric information output tax might be used along with land tax in order to implement the optimal taxation scheme in a Latin-American context, i.e., in an economy with imperfect land-rental market, non-agricultural land use and non-revenue objectives of land taxation. Also, we show that: (i) schemes based on land taxes alone might not be implementable; and (ii) tax evasion is more acute among large landholders.

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Publisher Info
Paper provided by Department of Economics PUC-Rio (Brazil) in its series Textos para discussão with number 497.

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Length: 26p. JEL Code: H21, H26, Q15
Date of creation: Feb 2005
Date of revision:
Handle: RePEc:rio:texdis:497

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Related research
Keywords: Optimal taxation; tax evasion; land use.;

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    Other versions:
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