Taxation of economic rents
Economic rents have long been identified as an efficient tax base. In addition, the recent
literature documents that rent income is highly concentrated and that rents are quickly …
literature documents that rent income is highly concentrated and that rents are quickly …
The fiscal benefits of stringent climate change mitigation: an overview
ABSTRACT The Paris Agreement's very ambitious mitigation goals, notably to 'pursue
efforts' to limit warming to 1.5° C, imply that climate policy will remain a national affair for …
efforts' to limit warming to 1.5° C, imply that climate policy will remain a national affair for …
Growth imperatives: Substantiating a contested concept
Economic growth remains a prominent political goal, despite its conflicts with ecological
sustainability. Are growth policies only a question of political or individual will, or do 'growth …
sustainability. Are growth policies only a question of political or individual will, or do 'growth …
[HTML][HTML] Can land taxes foster sustainable development? An assessment of fiscal, distributional and implementation issues
Economists argue that land rent taxation is an ideal form of taxation as it causes no
deadweight losses. Nevertheless, pure land rent taxation is rarely applied. This paper …
deadweight losses. Nevertheless, pure land rent taxation is rarely applied. This paper …
[書籍][B] Equity and efficiency effects of land value taxation
It is a well-known result in economics that land value taxation is efficient since it does not
distort the supply of the tax base. Considering only efficiency, land value should thus be fully …
distort the supply of the tax base. Considering only efficiency, land value should thus be fully …
Overcoming wealth inequality by capital taxes that finance public investment
Wealth inequality is rising in high-income countries. Can increased public investment
financed by higher capital taxes counteract this trend? We examine how such a policy …
financed by higher capital taxes counteract this trend? We examine how such a policy …
Sustainable consumption and the power of economic growth: exploring alternatives to the growth-dependency narrative
Increasing shares of the sustainable consumption literature postulate the need for a focus on
limits to consumption as a basis for achieving absolute reductions in resource use. After all …
limits to consumption as a basis for achieving absolute reductions in resource use. After all …
Ramsey meets Thünen: the impact of land taxes on economic development and land conservation
Land taxes can increase production in the manufacturing sector and enhance land
conservation at the same time, which can lead to overall macroeconomic growth. Existing …
conservation at the same time, which can lead to overall macroeconomic growth. Existing …
Taxation of land and economic growth
In this paper, we theoretically analyze the effects of three types of land taxes on economic
growth using an overlap** generation model in which land can be used for production or …
growth using an overlap** generation model in which land can be used for production or …
Financing public capital through land rent taxation: A macroeconomic henry george theorem
Financing productive public capital through distortionary taxes typically creates a trade-off:
the optimal investment is determined as a compromise between efficiency-enhancing public …
the optimal investment is determined as a compromise between efficiency-enhancing public …