Browsing FGV EPGE - Ensaios Econômicos by Author "Assunção, Juliano Junqueira"
Assunção, Juliano Junqueira; Moreira, Humberto Ataíde
2004-02-01Since Henry George (1839-1897) economists have been arguing that a tax on unimproved land is an ideal tax on efficiency grounds. Output taxes, on the other hand, have distortionary effects on the economy. This paper shows ...