The unequal geographic burden of federal taxation
By: David Y. Albouy.
Contributors: National Bureau of Economic Research.
Series: NBER working paper series -- working paper 13995; Working paper series (National Bureau of Economic Research : Online) -- working paper no. 13995.
Publisher: National Bureau of Economic Research
Published: 2008
Place of publication: Cambridge, MA
Language: eng
Format: Electronic resource
Description: "In the United States, workers in cities offering above-average nominal wages -- cities with high productivity, low quality-of-life, or inefficient housing sectors -- pay 30 percent more in federal taxes than otherwise identical workers in cities offering below-average wages.  According to simulation results, federal taxes lower long-run employment levels in high-wage areas by 15 percent and land and housing prices by 25 and 4 percent, leading to locational inefficiencies costing 0.28 percent of income, or $34 billion in 2005.  Indexing taxes to local wage-levels eliminates these locational inefficiencies.  Tax deductions index taxes partially to local cost-of-living and improve locational efficiency"--National Bureau of Economic Research web site.
Notes: Title from PDF file as viewed on 7/9/2008.

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