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(Article of periodic en Anglais - 1995)

Document title

Optimal local sales tax

Authors(s) and Affiliation(s)

AISHA GHAUS A.F. ;

Abstract

The paper derives the consequences of a local sales tax within the framework of a spatial, general equilibrium model of an open city. The model is set up for the residential economy only, with an exogenously given wage rate. Results of the simulations reveal that there exists a well-defined sales tax Laffer curve and an optimal revenue-maximising tax rate. Incorporation of the production side of the economy strengthens the case for a higher sales taxation

Source

Article of periodic

published at : Urban studies / ISSN 0042-0980

Editor : Longman Group, Harlow - ROYAUME-UNI (1964)

Millesime : 1995, vol. 32, no8 [pp. 1369-1381]

Bibliographic references : 11 ref.

Collation : Illustration ;

Language

Anglais

Localisation

Laboratoire INTERGEO - Paris

Tous droits réservés © Prodig - Bibliographie Géographique Internationale (BGI), 1996.
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