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Effects of Revenue Distribution and Income Distribution on the Impacts of Local Taxation

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  • D W Jones

    (Energy Division, Oak Ridge National Laboratory, Oak Ridge, TN 37831, USA)

  • C R Morrow-Jones

    (College of Business and Administration, University of Colorado, Boulder, CO 80309, USA)

Abstract

A computable equilibrium model of city government tax policy is constructed and analyzed for the impacts of taxes on all land and on capital, with four patterns of distribution of the tax revenue. Workers' utilities are exogenous. Choices of tax base and of tax distribution policy affect the extent of tax-exporting and the efficiency of tax collection, as does the distribution of landownership. Local land taxation is more efficient than local capital taxation, regardless of landownership patterns. A non-Tiebout theory of local government is implicit in the model, and interaction of government structure and choice of policies merits further study.

Suggested Citation

  • D W Jones & C R Morrow-Jones, 1984. "Effects of Revenue Distribution and Income Distribution on the Impacts of Local Taxation," Environment and Planning C, , vol. 2(2), pages 135-148, June.
    • Handle: RePEc:sae:envirc:v:2:y:1984:i:2:p:135-148
    DOI: 10.1068/c020135
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    References listed on IDEAS

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    1. Shapiro, Perry & Sonstelie, Jon, 1982. "Did Proposition 13 Slay Leviathan?," American Economic Review, American Economic Association, vol. 72(2), pages 184-190, May.
    2. Brennan,Geoffrey & Buchanan,James M., 2006. "The Power to Tax," Cambridge Books, Cambridge University Press, number 9780521027922, October.
    3. Donald W. Jones & Charles R. Morrow‐Jones, 1983. "Income Redistribution And The Effects Of Five Local Taxes In A Small Region," Papers in Regional Science, Wiley Blackwell, vol. 53(1), pages 137-158, January.
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