Scandinavian Working Papers in Economics

Discussion Papers on Economics,
University of Southern Denmark, Department of Economics

No 16/2014: Forvridningseffekter af jordbeskatning [Distortions from taxation of land]

Morten Skak ()
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Morten Skak: Department of Business and Economics, Postal: University of Southern Denmark, Campusvej 55, DK-5230 Odense M, Denmark

Abstract: The paper – written in Danish – argues that the Danish system of land taxation has distortionary and welfare reducing effects. Low tax rates applied on land used for agricultural purposes compared to tax rates for urban use distorts the allocation of land with the result that cities become dense and too much land is used for agricultural production. The author claims that too little emphasis has been given to this aspect in the recommendations from the Economic Councils (De økonomiske Råd) and the recent Productivity commission (Produktivitetskommissionen).

Keywords: Land taxation; Distortion; Welfare effects

JEL-codes: H21; H23

7 pages, October 31, 2014

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