Full Citation

Title: The Unequal Geographic Burden of Federal Taxation

Citation Type: Journal Article

Publication Year: 2009

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Abstract: In the United States, workers in cities offering above-average wagescities with high productivity, low quality of life, or inefficient housingsectorspay 27 percent more in federal taxes than otherwise identicalworkers in cities offering below-average wages. According to simulationresults, taxes lower long-run employment levels in high-wage areasby 13 percent and land and housing prices by 21 and 5 percent,causing locational inefficiencies costing 0.23 percent of income, or$28 billion in 2008. Employment is shifted from north to south andfrom urban to rural areas. Tax deductions index taxes partially to localcost of living, improving locational efficiency.

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Authors: Albouy, David

Periodical (Full): Journal of Political Economy

Issue: 4

Volume: 117

Pages: 635-667

Data Collections: IPUMS USA

Topics: Housing and Segregation, Other, Poverty and Welfare

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