Land taxes in a Latin American context

Juliano Junqueira Assunção () and Humberto Moreira ()
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Juliano Junqueira Assunção: Department of Economics PUC-Rio

No 497, Textos para discussão from Department of Economics PUC-Rio (Brazil)

Abstract: Since Henry George (1839-1897) economists have been arguing that a tax on unim- proved land is an ideal tax on e¢ ciency grounds. Output taxes, on the other hand, have distortional e¤ects on the economy. This paper shows that under asymmetric information output tax might be used along with land tax in order to implement the optimal taxation scheme in a Latin-American context, i.e., in an economy with imperfect land-rental market, non-agricultural land use and non-revenue objectives of land taxation. Also, we show that: (i) schemes based on land taxes alone might not be implementable; and (ii) tax evasion is more acute among large landholders.

Keywords: Optimal taxation; tax evasion; land use. (search for similar items in EconPapers)
Pages: 26p. JEL Code: H21, H26, Q15
Date: 2005-02
New Economics Papers: this item is included in nep-agr, nep-pbe and nep-ure
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Related works:
Working Paper: Land taxes in a Latin American context (2004)
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Persistent link: https://EconPapers.repec.org/RePEc:rio:texdis:497

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