The Unequal Geographic Burden of Federal Taxation /
Albouy, David Y.
The Unequal Geographic Burden of Federal Taxation / David Y. Albouy. - Cambridge, Mass. National Bureau of Economic Research 2008. - 1 online resource: illustrations (black and white); - NBER working paper series no. w13995 . - Working Paper Series (National Bureau of Economic Research) no. w13995. .
May 2008.
In the United States, workers in cities offering above-average wages - cities with high productivity, low quality-of-life, or inefficient housing sectors - pay 30 percent more in federal taxes than otherwise identical workers in cities offering below-average wages. According to simulation results, taxes lower long-run employment levels in high-wage areas by 17 percent and land and housing prices by 28 and 6 percent, causing locational inefficiencies costing 0.33 percent of income, or $40 billion in 2008. Employment is shifted from North to South and from urban to rural areas. Tax deductions index taxes partially to local cost-of-living, improving locational efficiency.
System requirements: Adobe [Acrobat] Reader required for PDF files.
Mode of access: World Wide Web.
The Unequal Geographic Burden of Federal Taxation / David Y. Albouy. - Cambridge, Mass. National Bureau of Economic Research 2008. - 1 online resource: illustrations (black and white); - NBER working paper series no. w13995 . - Working Paper Series (National Bureau of Economic Research) no. w13995. .
May 2008.
In the United States, workers in cities offering above-average wages - cities with high productivity, low quality-of-life, or inefficient housing sectors - pay 30 percent more in federal taxes than otherwise identical workers in cities offering below-average wages. According to simulation results, taxes lower long-run employment levels in high-wage areas by 17 percent and land and housing prices by 28 and 6 percent, causing locational inefficiencies costing 0.33 percent of income, or $40 billion in 2008. Employment is shifted from North to South and from urban to rural areas. Tax deductions index taxes partially to local cost-of-living, improving locational efficiency.
System requirements: Adobe [Acrobat] Reader required for PDF files.
Mode of access: World Wide Web.