Wheaton (J. Econom. Theory, 9, 223–237 (1974)) thoroughly did a comparative static analysis of urban spatial structure for both the closed and the open city models. His analysis presupposed the simple Alonso-type city model where per capita income is treated as an exogenous variable. However, in some research including that of Wheaton (Amer. Econom. Rev. 67, 138–143 (1977)) and Sasaki and co-workers, the land rent payment is distributed to each citizen, and thereby per capita income is determined endogenously. Treating income level as endogenous makes a comparative static analysis so complicated that the sign of the effects is indeterminate without specifying a utility function in some cases and cannot be determined even with a specific utility function in some cases. This paper performs a comparative static analysis in the setting of endogenous income, and thereby clarifies which impacts cannot be qualitatively assessed until a utility function is specified.