TAXING SUNNY DAYS: ADJUSTING TAXES FOR REGIONAL LIVING COST AND AMENITIES.

KNOLL, MICHAEL S.;GRIFFITH THOMAS D.

HARVARD LAW REVIEW, n.º 4/2003, pág. 987 a 1025

1. DIFFERENCES IN LIVING COSTS AND PRODUCTIVITY ACROSS REGIONS 2. THE NO-TAX BENCHMARK 3. THE IMPACT OF TAXES INTERREGIONAL ALLOCATION OF RESOURCES 4. HOW THE INCOME TAX MISALLOCATES RESOURCES 5. ADJUSTING TAXES TO REFLECT DIFFERENCES IN REGIONALN LIVING COSTS 6. EARNED INCOME AND CAPITAL 7. CONSUMPTION AMENITIES 8. SHOULD TAXES BE ADJUSTED FOR DIFFERENCES IN LIVING COSTS AND AMENITIES? 9. CONCLUSION