Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/175982 
Erscheinungsjahr: 
2005
Schriftenreihe/Nr.: 
Texto para discussão No. 497
Verlag: 
Pontifícia Universidade Católica do Rio de Janeiro (PUC-Rio), Departamento de Economia, Rio de Janeiro
Zusammenfassung: 
Since Henry George (1839-1897) economists have been arguing that a tax on unim- proved land is an ideal tax on e¢ ciency grounds. Output taxes, on the other hand, have distortional e¤ects on the economy. This paper shows that under asymmetric information output tax might be used along with land tax in order to implement the optimal taxation scheme in a Latin-American context, i.e., in an economy with imperfect land-rental market, non-agricultural land use and non-revenue objectives of land taxation. Also, we show that: (i) schemes based on land taxes alone might not be implementable; and (ii) tax evasion is more acute among large landholders.
Schlagwörter: 
Optimal taxation
tax evasion
land use.
Dokumentart: 
Working Paper

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