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Absentee ownership, land taxation and surcharge
Abstract
This paper studies the efficiency of land taxation in a system of jurisdictions with absentee ownership of land. The government of a jurisdiction exploits absentee owners and overtaxes land. Hence, even if land taxation does not distort the use of land, it distorts the allocation of resources between the private and public goods, creating an efficiency loss. If individuals choose their land ownership by trading it in the asset market, they do...
Paper Details
Title
Absentee ownership, land taxation and surcharge
Published Date
Oct 15, 2018
Volume
62
Issue
1
Pages
47 - 68
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