TY  - RPRT
        AU  - Glazer, Amihai
AU  - Kanniainen, Vesa
AU  - Poutvaara, Panu
        TI  - Income Taxes, Property Values and Migration
        PY  - 2005/Dec/
        PB  - Institute of Labor Economics (IZA)
        CY  - Bonn
        T2  - IZA Discussion Paper
        IS  - 1889
        UR  - https://www.iza.org/publications/dp1889
        AB  - We consider taxation by a utilitarian government in the presence of heterogeneous locations within a country. We show that a utilitarian government never equalizes after-tax incomes, even when it can impose group-specific lump-sum taxes. If migration is impossible, a utilitarian government may even transfer income from the poor to the rich, reducing the rents earned by absentee landlords. The redistributive tax on the rich may be higher or lower when the rich can migrate than when they cannot.
        KW  - migration
KW  - land rents
KW  - property values
KW  - taxes
KW  - redistribution
        ER  -