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- W1977071750 abstract "This paper considers the spatial effects (on wages, employment, and business capital as functions of location) of a localized differential in source-based wage tax rates or business property tax rates between (for example) a central city and the surrounding suburbs. A simple model is used in which business production uses only labor and capital inputs. Consumers have fixed residential locations but may commute to work. Wage and property tax differentials have effects that are similar in some ways but different in other ways. If given a choice, a local government would choose to set its business property tax rate equal to zero and use only a wage tax." @default.
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- W1977071750 date "2002-05-01" @default.
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- W1977071750 title "The Spatial Effects of Wage or Property Tax Differentials, and Local Government Choice between Tax Instruments" @default.
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- W1977071750 doi "https://doi.org/10.1006/juec.2001.2252" @default.
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