The differential incidence of an urban land tax depends on the travel intensities of substitutes for lands

Auteur(s) et Affiliation(s)



Description :
This note shows that, in order to impose any burden on consumers, the urban land tax needs to be supplemented by planning controls to prevent consumers on the urban margin shifting to the rural area in order to escape the tax.


Type de document :
Article de périodique

Source :
Urban studies (Harlow), issn : 0042-0980, 1996, vol. 33, n°. 9, p. 1729-1732, Références bibliographiques : 2 ref.

Date :
1996

Editeur :
Pays édition : Royaume-Uni, Harlow, Longman Group