Abstract

http://ssrn.com/abstract=225787
 
 

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


Louis Kaplow


Harvard Law School; National Bureau of Economic Research (NBER)

February 1995

NBER Working Paper No. w5008

Abstract:     
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.

Number of Pages in PDF File: 35

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Date posted: July 12, 2000  

Suggested Citation

Kaplow, Louis, Regional Cost-of-Living Adjustments in Tax-Transfer Schemes (February 1995). NBER Working Paper No. w5008. Available at SSRN: http://ssrn.com/abstract=225787

Contact Information

Louis Kaplow (Contact Author)
Harvard Law School ( email )
1575 Massachusetts Avenue
Cambridge, MA 02138
United States
617-495-4101 (Phone)
617-496-4880 (Fax)
HOME PAGE: http://www.law.harvard.edu/faculty/directory/facdir.php?id=32&show=bibliography
National Bureau of Economic Research (NBER)
1050 Massachusetts Avenue
Cambridge, MA 02138
United States
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