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Economic and Spatial Effects of Land Value Taxation in an Urban Area: An Urban Computable General Equilibrium Approach

机译:城市土地增值税的经济和空间效应:一种城市可计算的一般均衡方法

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This paper studies the effects of switching from a capital property tax to a land value tax, using an urban computable general equilibrium model calibrated to the features of the Atlanta, Georgia, area. Our model differs from prior simulation studies in that we assume that residents own a fixed amount of land rather than assuming an absentee landowner, we consider three income groups rather than just one, we consider cases in which housing capital is not completely mobile, and we allow for a labor-leisure choice. (JEL H21, H71)
机译:本文使用针对佐治亚州亚特兰大地区特征进行校准的城市可计算一般均衡模型,研究了从资本财产税转换为土地价值税的影响。我们的模型与先前的模拟研究不同之处在于,我们假设居民拥有固定数量的土地,而不是假设缺席的土地所有者,我们考虑了三个收入群体,而不只是一个收入群体,我们考虑了住房资本不能完全流动的情况,并且允许劳工休闲选择。 (JEL H21,H71)

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