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The Surprising Incidence of a Tax on Pure Rent: A New Answer to an Old Question
Abstract
The classic example of an unshiftable tax is the general tax on pure rental income. Since Ricardo, economists have believed that the annual net rental income of unimproved land falls by the amount of the annual tax and its price by the capitalized value of this tax. This paper shows that these conclusions are false, that the tax on pure land rents is at least partly shifted, and that the price of land may be increased by the imposition of a tax. Implications are suggested for the analysis of the corporate income tax and the taxation of natural resources.
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Citations
Cited by
The Role of Intergenerational Transfers in Aggregate Capital Accumulation
Kotlikoff, L. J., & Summers, L. H. (1981) · Journal of Political Economy · doi:10.1086/260999 · Cited by 815
Metadata
- Authors
- Feldstein, M.
- Venue
- Journal of Political Economy
- Publisher
- University of Chicago Press
- Published
- 1977-04
- Volume
- 85
- Issue
- 2
- Pages
- 349-360
- ISSN
- 0022-3808 (ISSN-L)
- 1537-534X
- OpenAlex
- W2028264025
- Cited by
- 167
- References
- 0
- FWCI
- 24.80
- Type
- journal article
- Language
- en
- Open access
- closed
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- Feldstein, M. (1977). The Surprising Incidence of a Tax on Pure Rent: A New Answer to an Old Question. Journal of Political Economy. https://doi.org/10.1086/260566
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Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
