Regional Cost-of-Living Adjustments in Tax-Transfer Schemes

Louis Kaplow

The federal income tax and major welfare programs do not take into account significant cost-of-living variations among regions. This article considers what adjustments might be appropriate in light of the distributive purposes of tax and welfare systems and concerns about the efficiency of the interregional allocation of resources. Price index problems, differences in amenities, and heterogeneity of individuals' locational preferences are considered

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Year of publication:	February 1995
Authors:	Kaplow, Louis
Institutions:	National Bureau of Economic Research (contributor)
Publisher:	Cambridge, Mass : National Bureau of Economic Research
Subject:	Optimale Besteuerung \| Optimal taxation \| Theorie \| Theory \| Einkommensteuer \| Income tax \| Umverteilung \| Redistribution \| Verbraucherpreisindex \| Consumer price index \| Räumliche Verteilung \| Spatial distribution

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Extent:	1 Online-Ressource
Series:	NBER working paper series ; no. w5008
Type of publication:	Book / Working Paper
Language:	English
Notes:	Mode of access: World Wide Web System requirements: Adobe [Acrobat] Reader required for PDF files Hardcopy version available to institutional subscribers.
Other identifiers:	10.3386/w5008 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

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