The Effects of Taxation Upon the Price of Farm Land

The Effects of Taxation Upon the Price of Farm Land PDF Author: Theodore William Schultz
Publisher:
ISBN:
Category :
Languages : en
Pages : 106

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The Effects of Taxation Upon the Price of Farm Land

The Effects of Taxation Upon the Price of Farm Land PDF Author: Theodore William Schultz
Publisher:
ISBN:
Category :
Languages : en
Pages : 106

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Book Description


Land Ownership And Taxation In American Agriculture

Land Ownership And Taxation In American Agriculture PDF Author: Gene Wunderlich
Publisher: Routledge
ISBN: 0429715722
Category : Social Science
Languages : en
Pages : 244

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Book Description
This book examines the foundations of the system for owning and taxing agricultural land in the United States. It considers the conditions of land policy at several levels of government and questions some of the historical views of progress.

The Impact of the Property Tax Upon Agriculture

The Impact of the Property Tax Upon Agriculture PDF Author: Minnesota Tax Study Committee
Publisher:
ISBN:
Category :
Languages : en
Pages : 64

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Land-Value Taxation

Land-Value Taxation PDF Author: K.C. Wenzer
Publisher: Routledge
ISBN: 1315501562
Category : Business & Economics
Languages : en
Pages : 316

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Book Description
A distinguished interdisciplinary group of scholars examines the merits and shortcomings of Land-Value taxation, and how it compares and contrasts with the conventional property tax. The latter is shown as deterring enterprise to the detriment of employment and as pushing up the cost of improving property with inflationary consequences. The former, with evidence from places where it is already in use, is shown to encourage optimum land use, foster employment, and prevent urban sprawl.

The Effects of Federal Income Tax Policy on U.S. Agriculture

The Effects of Federal Income Tax Policy on U.S. Agriculture PDF Author: Richard W. Dunford
Publisher:
ISBN:
Category : Agriculture
Languages : en
Pages : 48

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The Effects of Tax Policy on American Agriculture

The Effects of Tax Policy on American Agriculture PDF Author: Charles Davenport
Publisher:
ISBN:
Category : Agriculture
Languages : en
Pages : 72

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Effects of Urban Expansion on Ownership, Use and Taxation of Agricultural Land

Effects of Urban Expansion on Ownership, Use and Taxation of Agricultural Land PDF Author: Frederick Charles Dopson
Publisher:
ISBN:
Category : Cities and towns
Languages : en
Pages : 48

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How Should We Tax Farmland in the Rural-urban Fringe?

How Should We Tax Farmland in the Rural-urban Fringe? PDF Author: Frederick Doster Stocker
Publisher:
ISBN:
Category : Land use, Rural
Languages : en
Pages : 12

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Taxation of Land Values as it Affects Landowners and Others

Taxation of Land Values as it Affects Landowners and Others PDF Author: John Orr
Publisher:
ISBN:
Category : Land
Languages : en
Pages : 142

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Economic Development

Economic Development PDF Author: U S Government Accountability Office (G
Publisher: BiblioGov
ISBN: 9781289003685
Category :
Languages : en
Pages : 62

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Book Description
There has been an increasing awareness in the United States that taxation may play an important role in influencing land use. This awareness includes a recognition of certain undesirable consequences of past Federal, State, or local tax policies and practices. Although there is no single overall Federal policy on the use of public or private land, the Federal Government has a special interest in the effect of taxes on land use. One of the most important sources of State and local revenues is property taxes which generally consists of a dual tax levied on the land and its improvements. The present system of property taxation tends to overtax improvements and undertax land. This provides a disincentive to maintain or improve urban property or develop urban land to its highest use. Property taxes on agricultural land, if assessed on the basis of potential market value, can be a heavy burden on the owner. A 1973 study showed, in several cities, a systematic overassessment of properties in blighted and declining neighborhoods and an underassessment of properties in stable and improving neighborhoods. The study concluded that the most urgent property tax reform is to equalize effective tax rates across neighborhoods within the same city to share the costs of public services more evenly and not penalize deteriorating neighborhoods. Major issues that need to be dealt with include: a need for coordinated action by all concerned Federal agencies to harmonize tax policies with national policy objectives, identification of inconsistencies between tax provisions and specific national goals and programs, and development of alternative strategies to achieve national objectives.