Abstract
Coleman and Grimes (2010) discusses the likely effects of both land and property taxes. Their paper provides a partial equilibrium analysis, which ignores personal taxes, and it reports results for a more complex general equilibrium analysis in which personal taxes are included. Their general equilibrium analysis is not easily accessible to the general reader. In this paper I provide an extension to the partial equilibrium model of Coleman and Grimes to allow for personal taxes and use this to estimate the effects on land prices of changes in different tax rates.
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