Who Bears the Burden of Local Taxes?
Informazioni aggiuntive
Autori
Brülhart M.,
Danton J.,
Parchet R.,
Schläpfer J.
Tipo
Articolo pubblicato in rivista scientifica
Anno
2025
Lingua
Inglese
Sommario
We study the distributional effects of local taxes. They turn out to be strikingly progressive. We calibrate a municipality-level structural model with quasi-experimental estimates of taxpayer mobilty by family type. Households with children are found to be less mobile than households without children and to have stronger preferences for locally provided public goods. Combined with capitalization of taxes into housing prices and nonhomothetic housing demand, this implies that the incidence of local income taxes mainly falls on high-income childless households. Increases in local income taxes, even if flat rate, turn out to be more progressive than property taxes. (JEL H22, H71, R21, R31)
Periodico
American Economic Journal: Economic Policy
Volume
17
Numero ( Mese )
1
Pagine (o numero dell’articolo)
464-505
ISSN
1945-7731, 1945-774X
Diffusione
Licenza
Licenza non definita
Visibilità
Privato
