ALTERNATIVE TAX REGIMES IN A LOCAL PUBLIC GOOD ECONOMY
成果类型：
Article; Proceedings Paper
署名作者：
POGODZINSKI, JM; SJOQUIST, DL
署名单位：
University System of Georgia; Georgia State University
刊物名称：
JOURNAL OF PUBLIC ECONOMICS
ISSN/ISSBN：
0047-2727
DOI：
10.1016/0047-2727(93)90063-Y
发表日期：
1993
页码：
115-141
关键词：
摘要：
This paper presents two specifications of a simple general equilibrium model of a local public goods economy in which median voters determine the tax-expenditure package in each jurisdiction. Within the context of this model, two alternative tax regimes, a local income tax and a property tax, are compared. Prices, incomes, utility levels and the allocation of individuals across jurisdictions are shown to depend on the tax regime.
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