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The Differential Incidence of a Land Tax

Author

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  • Hafiz A. Pasha

    (Applied Economics Research Centre, University of Karachi, PO Box 8403, Karachi-75270, Pakistan)

Abstract

The paper analyses the sharing of the burden of a land tax between consumers and owners of land at different points in a 'semi-closed' city. The basic conclusion is that the pattern of differential incidence of the tax depends upon the magnitude of the elasticity of substitution between land and the composite private good in the utility function of residents. The share of the burden on landowners increases (decreases) as the periphery is approached, depending upon whether the elasticity of substitution is greater (less) than unity.

Suggested Citation

  • Hafiz A. Pasha, 1990. "The Differential Incidence of a Land Tax," Urban Studies, Urban Studies Journal Limited, vol. 27(4), pages 591-595, August.
    • Handle: RePEc:sae:urbstu:v:27:y:1990:i:4:p:591-595
    DOI: 10.1080/00420989020080541
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    References listed on IDEAS

    as
    1. LeRoy, Stephen F., 1976. "Urban land rent and the incidence of property taxes," Journal of Urban Economics, Elsevier, vol. 3(2), pages 167-179, April.
    2. Haurin, Donald R., 1980. "The effect of property taxes on urban areas," Journal of Urban Economics, Elsevier, vol. 7(3), pages 384-396, May.
    3. Sullivan, Arthur M., 1985. "The general-equilibrium effects of the residential property tax: Incidence and excess burden," Journal of Urban Economics, Elsevier, vol. 18(2), pages 235-250, September.
    4. Arnott, Richard J. & MacKinnon, James G., 1977. "The effects of the property tax: A general equilibrium simulation," Journal of Urban Economics, Elsevier, vol. 4(4), pages 389-407, October.
    5. Wheaton, William C., 1974. "A comparative static analysis of urban spatial structure," Journal of Economic Theory, Elsevier, vol. 9(2), pages 223-237, October.
    6. Polinsky, A. Mitchell & Rubinfeld, Daniel L., 1978. "The long-run effects of a residential property tax and local public services," Journal of Urban Economics, Elsevier, vol. 5(2), pages 241-262, April.
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