Commuting and Taxes: Theory, Empirics and Welfare Implications
研究了美国州际所得税差异对通勤时间的影响，发现税率差异会扭曲通勤模式，对富裕和流动性强的家庭影响较大，且通勤时间可作为衡量税收政策空间福利效应的充分统计量。
We examine the effect of interstate differences in income taxes on commuting times. Our theoretical model introduces a border into a model of an urban area and shows that differences in average tax rates distort commuting patterns, but the sign of the effect depends on whether taxes are residence‐based or employment‐based. Empirically, tax differentials have a large effect on commuting times for affluent households and mobile households. We show that commuting times are a sufficient statistic to measure the spatial welfare effects of tax policy. The model and empirical design can be used by economists to study other policy differences.