Economic and Spatial Effects of Land Value Taxation in an Urban Area: An Urban Computable General Equilibrium Approach
利用校准至亚特兰大地区的城市可计算一般均衡模型，分析了从资本财产税转向土地价值税的影响，考虑了居民拥有固定土地、三个收入群体、住房资本不完全流动及劳动-休闲选择等现实因素。
This paper studies the effects of switching from a capital property tax to a land value tax, using an urban computable general equilibrium model calibrated to the features of the Atlanta, Georgia, area. Our model differs from prior simulation studies in that we assume that residents own a fixed amount of land rather than assuming an absentee landowner, we consider three income groups rather than just one, we consider cases in which housing capital is not completely mobile, and we allow for a labor-leisure choice. <i></i>