G2TT
来源类型Discussion paper
规范类型论文
来源IDDP15826
DP15826 Who Bears the Burden of Local Taxes?
Marius Brülhart; Jayson Danton; Raphael Parchet; Jörg Schläpfer
发表日期2022-02-15
出版年2022
语种英语
摘要We study the incidence of local taxes on the welfare of heterogeneous residents. A structural model of imperfectly mobile households who differ in terms of family status and income allows us to back out local public-good preferences and household mobility. We calibrate the model with plausibly causal tax-base and housing-price elasticity estimates, based on municipality-level data for Switzerland. We find that households with children have stronger preferences for locally provided public goods and are less mobile than households without children. Combined with capitalization of taxes into housing prices and non-homothetic housing demand, this implies that the burden of local income taxes is mainly borne by above-median income households without children. Even absent a graduated rate schedule, the incidence of local income taxes is found to be more progressive than that of local property taxes.
主题Public Economics
关键词Tax incidence Local income taxes Tax capitalization Housing prices
URLhttps://cepr.org/publications/dp15826-0
来源智库Centre for Economic Policy Research (United Kingdom)
资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/545987
推荐引用方式
GB/T 7714
Marius Brülhart,Jayson Danton,Raphael Parchet,et al. DP15826 Who Bears the Burden of Local Taxes?. 2022.
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