This Article Full Text (PDF) References Alert me when this article is cited Alert me if a correction is posted Services Email this article to a friend Similar articles in this journal Alert me to new issues of the journal Add to Saved Citations Download to citation manager Add to My Marked Citations Citing Articles Citing Articles via HighWire Citing Articles via Google Scholar Google Scholar Articles by Pasha, H. A. Search for Related Content Social Bookmarking                   What's this?

The Differential Incidence of a Land Tax

Applied Economics Research Centre, University of Karachi, PO Box 8403, Karachi-75270, Pakistan

The paper analyses the sharing of the burden of a land tax between consumers and owners of land at different points in a 'semi-closed' city. The basic conclusion is that the pattern of differential incidence of the tax depends upon the magnitude of the elasticity of substitution between land and the composite private good in the utility function of residents. The share of the burden on landowners increases (decreases) as the periphery is approached, depending upon whether the elasticity of substitution is greater (less) than unity.

CiteULike    Connotea    Del.icio.us    Digg    Reddit    Technorati    What's this?

This article has been cited by other articles:

				A.F.A. Ghaus and H. A. Pasha Excess Burden of the Property Tax: the Open Jurisdiction Case Public Finance Review, January 1, 1996; 24(1): 120 - 128. [Abstract] [PDF]