Income Taxes, Property Values and Migration

Amihai Glazer, Vesa Kanniainen and Panu Poutvaara

No 1889, IZA Discussion Papers from IZA Network @ LISER

Abstract: 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.

Keywords: migration; land rents; property values; taxes; redistribution (search for similar items in EconPapers)
JEL-codes: H21 H7 R21 R23 (search for similar items in EconPapers)
Pages: 18 pages
Date: 2005-12
New Economics Papers: this item is included in nep-geo, nep-pbe and nep-pub
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Published - published in: Journal of Public Economics, 2008, 92 (3-4), 915-923

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Related works:
Journal Article: Income taxes, property values, and migration (2008)
Working Paper: Income taxes, property values, and migration (2008)
Working Paper: Income Taxes, Property Values, and Migration (2003)
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Persistent link: https://EconPapers.repec.org/RePEc:iza:izadps:dp1889

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