Property taxation, congestion, and local public goods

• 成果类型: Article
• 署名作者: Wilson, JD
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/S0047-2727(96)01605-2
• 发表日期: 1997
• 页码: 207-217
• 关键词: congestion; land tax; local government; property tax; public goods

摘要

The residential property tax has been viewed as a congestion fee, even if it distorts housing decisions. This paper shows that the rule for a competitive jurisdiction's optimal public good supply may be written in a form in which no such role appears. Congestion costs enter the cost side of this rule in the same way that they enter when only a land tax is available. The new rule is reconciled with an alternative rule in the literature, which contains no congestion costs.