Regional Cost-of-Living Adjustments in Tax-Transfer Schemes

Louis Kaplow

No 5008, NBER Working Papers from National Bureau of Economic Research, Inc

Abstract: The federal income tax and major welfare programs do not take into account significant cost-of-living variations among regions. This article considers what adjustments might be appropriate in light of the distributive purposes of tax and welfare systems and concerns about the efficiency of the interregional allocation of resources. Price index problems, differences in amenities, and heterogeneity of individuals' locational preferences are considered.

JEL-codes: H24 H53 (search for similar items in EconPapers)
Date: 1995-02
Note: PE
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Citations: View citations in EconPapers (13)

Published as Tax Law Review, Vol. 51 (1996): 175-198.

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