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Optimal Taxation in a Spatial Economy with Transportation Costs

Richard Arnott ()

Working Papers from Queen's University, Department of Economics

Abstract: 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.

Date: 1977
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