Optimal taxation in a spatial economy with transport costs
Optimal taxation in a spatial economy with transport costs
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具有运输成本的空间经济中的最优税收
DOI：
10.1016/0047-2727(79)90026-4
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发表时间：
1979
期刊：
影响因子：
--
通讯作者：
R. Arnott
中科院分区：
文献类型：
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作者：
R. Arnott
利用最优税收理论和居民区位理论，本文研究了具有运输成本的城市空间经济中的最优第一和第二税收。在最优税收理论中引入空间和运输成本，造成了一些复杂性。最重要的是，在确定最佳税收组合时，需要考虑空间效率以及更常见的效率形式。这些结果在地方公共财政方面特别有意义。本文提供了一种方法来确定存在扭曲税收的土地上的影子租金，也是一个框架，分析在空间经济的其他扭曲。
Drawing on both optimal tax theory and residential location theory, this paper investigates optimal first- and second-best taxation in a spatial urban economy with transport costs. The introduction of space and transport costs into optimal tax theory creates a number of complications. Most importantly, spatial efficiency, as well as the more familiar forms of efficiency, needs to be considered in determining the optimal set of taxes. The results are of particular interest in the context of local public finance. The paper provides a method for determining the shadow rent on land in the presence of distortionary taxation, and also a framework for analyzing other distortions in a spatial economy.