RT Journal Article SR Electronic T1 Economic and Spatial Effects of Land Value Taxation in an Urban Area: An Urban Computable General Equilibrium Approach JF Land Economics JO Land Econ FD University of Wisconsin Press SP 536 OP 555 DO 10.3368/le.91.3.536 VO 91 IS 3 A1 Choi, Ki-Whan A1 Sjoquist, David L. YR 2015 UL http://le.uwpress.org/content/91/3/536.abstract AB This paper studies the effects of switching from a capital property tax to a land value tax, using an urban computable general equilibrium model calibrated to the features of the Atlanta, Georgia, area. Our model differs from prior simulation studies in that we assume that residents own a fixed amount of land rather than assuming an absentee landowner, we consider three income groups rather than just one, we consider cases in which housing capital is not completely mobile, and we allow for a labor-leisure choice. (JEL H21, H71)