TY  - JOUR
AU  - Kaplow,Louis
TI  - Regional Cost-of-Living Adjustments in Tax-Transfer Schemes
JF  - National Bureau of Economic Research Working Paper Series
VL  - No. 5008
PY  - 1997
Y2  - October 1997
UR  - http://www.nber.org/papers/w5008
L1  - http://www.nber.org/papers/w5008.pdf
N1  - Author contact info:
Louis Kaplow
Harvard University
Hauser 322
Cambridge, MA  02138
Tel: 617/495-4101
Fax: 617/496-4880
E-Mail: meskridge@law.harvard.edu
AB  - 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.
ER  -