Income taxes, property values and migration
By: by Amihai Glazer, Vesa Kanniainen, Panu Poutvaara.
Contributors: Kanniainen, Vesa.
Series: Discussion paper ;; no. 1889; Discussion paper (Forschungsinstitut zur Zukunft der Arbeit : Online) ;; no. 1889
Publisher: IZA
Published: 2005
Place of publication: Bonn, Germany
Language: eng
Format: Electronic resource
Subjects: Income tax.; Rent.; Emigration and immigration.
Description: "We consider taxation by a utilitarian government in the presence of heterogeneous locations within a country. We show that a utilitarian government never equalizes after-tax incomes, even when it can impose group-specific lump-sum taxes. If migration is impossible, a utilitarian government may even transfer income from the poor to the rich, reducing the rents earned by absentee landlords. The redistributive tax on the rich may be higher or lower when the rich can migrate than when they cannot"--Forschungsinstitut zur Zukunft der Arbeit web site.
Notes: Also available in print.
Includes bibliographical references.
Title from PDF file as viewed on 12/13/2005.
System requirements: Adobe Acrobat Reader.
Mode of access: World Wide Web.