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A Haig-Simons-Tiebout Comprehensive Income Tax

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  • Hulten, Charles R.
  • Schwab, Robert M.

Abstract

Argues that if we wish to have a comprehensive income tax, and if the Tiebout model is a reasonable approximation of the structure of local government, then the implicit income from the local public capital stock must be included in the tax base

Suggested Citation

  • Hulten, Charles R. & Schwab, Robert M., 1991. "A Haig-Simons-Tiebout Comprehensive Income Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 44(1), pages 67-78, March.
    • Handle: RePEc:ntj:journl:v:44:y:1991:i:1:p:67-78
    DOI: 10.1086/NTJ41788878
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    References listed on IDEAS

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    1. Aaron, Henry & McGuire, Martin, 1970. "Public Goods and Income Distribution," Econometrica, Econometric Society, vol. 38(6), pages 907-920, November.
    2. Roger H. Gordon, 1983. "An Optimal Taxation Approach to Fiscal Federalism," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 98(4), pages 567-586.
    3. Schwab, Robert M. & Zampelli, Ernest M., 1987. "Disentangling the demand function from the production function for local public services : The case of public safety," Journal of Public Economics, Elsevier, vol. 33(2), pages 245-260, July.
    4. Raymond W. Goldsmith, 1962. "The National Wealth of the United States in the Postwar Period," NBER Books, National Bureau of Economic Research, Inc, number gold62-1.
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    Cited by:

    1. Fortune, Peter, 1998. "Tax-Exempt Bonds Really Do Subsidize Municipal Capital!," National Tax Journal, National Tax Association;National Tax Journal, vol. 51(1), pages 43-54, March.
    2. Peter Fortune, 1995. "Debt capacity, tax exemption, and the municipal cost of capital: a reassessment of the new view," Working Papers 95-8, Federal Reserve Bank of Boston.
    3. Hulten, Charles R. & Schwab, Robert M., 1997. "A fiscal federalism approach to infrastructure policy," Regional Science and Urban Economics, Elsevier, vol. 27(2), pages 139-159, April.

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