COMMUTING AND TAXES: THEORY, EMPIRICS AND WELFARE IMPLICATIONS

• 成果类型: Article
• 署名作者: Agrawal, David R.; Hoyt, William H.
• 署名单位: University of Kentucky
• 刊物名称: ECONOMIC JOURNAL
• ISSN/ISSBN: 0013-0133
• DOI: 10.1111/ecoj.12550
• 发表日期: 2018
• 页码: 2969-3007
• 关键词: income-taxes; LAND; migration; location; taxation; density

摘要

We examine the effect of interstate differences in income taxes on commuting times. Our theoretical model introduces a border into a model of an urban area and shows that differences in average tax rates distort commuting patterns, but the sign of the effect depends on whether taxes are residence-based or employment-based. Empirically, tax differentials have a large effect on commuting times for affluent households and mobile households. We show that commuting times are a sufficient statistic to measure the spatial welfare effects of tax policy. The model and empirical design can be used by economists to study other policy differences.