Optimal Taxation in a Spatial Economy with Transportation Costs
Richard Arnott ()
Working Papers from Queen's University, Department of Economics
Drawing on both optimal tax theory and residential location theory, this paper investigates optimal second-best taxation in a spatial economy with transportation costs. The introduction of space and transportation costs into optimal tax theory creates a number of complications. Most important is spatial efficiency. The analysis could, for instance, be used to determine a set of taxes which reduce the excess burden associated with property tax. More generally, the paper provides a framework for analyzing distortions in a spatial economy, and for measuring the shadow rent on land.
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Persistent link: https://EconPapers.repec.org/RePEc:qed:wpaper:268
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