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Regional Cost-of-Living Adjustments in Tax-Transfer Schemes

  • Louis Kaplow

The federal income tax and major welfare programs do not take into account significant cost-of-living variations among regions. This article considers what adjustments might be appropriate in light of the distributive purposes of tax and welfare systems and concerns about the efficiency of the interregional allocation of resources. Price index problems, differences in amenities, and heterogeneity of individuals' locational preferences are considered.

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File URL: http://www.nber.org/papers/w5008.pdf
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Paper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 5008.

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Date of creation: Feb 1995
Date of revision:
Publication status: published as Tax Law Review, Vol. 51 (1996): 175-198.
Handle: RePEc:nbr:nberwo:5008
Note: PE
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  1. Henderson, J. Vernon, 1982. "Evaluating consumer amenities and interregional welfare differences," Journal of Urban Economics, Elsevier, vol. 11(1), pages 32-59, January.
  2. Aaron, Henry J, 1976. "Inflation and the Income Tax," American Economic Review, American Economic Association, vol. 66(2), pages 193-99, May.
  3. Roback, Jennifer, 1988. "Wages, Rents, and Amenities: Differences among Workers and Regions," Economic Inquiry, Western Economic Association International, vol. 26(1), pages 23-41, January.
  4. Richard Cebula, 1979. "Living costs, the Tiebout hypothesis, and welfare policy," Public Choice, Springer, vol. 34(1), pages 129-130, March.
  5. Joseph Gyourko & Joseph S. Tracy, 1986. "The Importance of Local Fiscal Conditions in Analyzing Local Labor Markets," NBER Working Papers 2040, National Bureau of Economic Research, Inc.
  6. Henderson, J. Vernon, 1987. "General equilibrium modeling of systems of cities," Handbook of Regional and Urban Economics, in: E. S. Mills (ed.), Handbook of Regional and Urban Economics, edition 1, volume 2, chapter 23, pages 927-956 Elsevier.
  7. Mieszkowski, Peter & Zodrow, George R, 1989. "Taxation and the Tiebout Model: The Differential Effects of Head Taxes, Taxes on Land Rents, and Property Taxes," Journal of Economic Literature, American Economic Association, vol. 27(3), pages 1098-1146, September.
  8. Rubinfeld, Daniel L., 1987. "The economics of the local public sector," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 2, chapter 11, pages 571-645 Elsevier.
  9. Martin David, 1975. "Measurement of the Cost of Living Including the Public Sector," NBER Chapters, in: Annals of Economic and Social Measurement, Volume 4, number 1, pages 133-152 National Bureau of Economic Research, Inc.
  10. Gyourko, Joseph & Tracy, Joseph, 1991. "The Structure of Local Public Finance and the Quality of Life," Journal of Political Economy, University of Chicago Press, vol. 99(4), pages 774-806, August.
  11. Blomquist, Glenn C & Berger, Mark C & Hoehn, John P, 1988. "New Estimates of Quality of Life in Urban Areas," American Economic Review, American Economic Association, vol. 78(1), pages 89-107, March.
  12. Roback, Jennifer, 1982. "Wages, Rents, and the Quality of Life," Journal of Political Economy, University of Chicago Press, vol. 90(6), pages 1257-78, December.
  13. Gillingham, Robert & Greenlees, John S, 1987. "The Impact of Direct Taxes on the Cost of Living," Journal of Political Economy, University of Chicago Press, vol. 95(4), pages 775-96, August.
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