اثر فضایی تفاوت های دستمزد و یا مالیات بر املاک و انتخاب دولت محلی بین ابزار مالیات
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|49780||2002||17 صفحه PDF||سفارش دهید||8068 کلمه|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : Journal of Urban Economics, Volume 51, Issue 3, May 2002, Pages 429–445
This paper considers the spatial effects (on wages, employment, and business capital as functions of location) of a localized differential in source-based wage tax rates or business property tax rates between (for example) a central city and the surrounding suburbs. A simple model is used in which business production uses only labor and capital inputs. Consumers have fixed residential locations but may commute to work. Wage and property tax differentials have effects that are similar in some ways but different in other ways. If given a choice, a local government would choose to set its business property tax rate equal to zero and use only a wage tax.