The paper analyses the sharing of the burden of a land tax between consumers and owners of land at different points in a 'semi-closed' city. The basic conclusion is that the pattern of differential incidence of the tax depends upon the magnitude of the elasticity of substitution between land and the composite private good in the utility function of residents. The share of the burden on landowners increases (decreases) as the periphery is approached, depending upon whether the elasticity of substitution is greater (less) than unity.
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