Land Taxes in Agriculture
Preferential Rate and Assessment Effects
Bibliographic Data
| ID | 2801739 |
|---|---|
| Authors | Gene Wunderlich (Department of Agriculture, corresponding author) |
| Year | 1997 |
| Volume | 56 |
| Issue | 2 |
| Pages | 215-220 |
| Publication date | 1997-04-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | American Journal of Economics and Sociology (JOURNAL) |
| Journal identifiers | ISSN: 0002-9246 • E-ISSN: 1536-7150 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1111/j.1536-7150.1997.tb03462.x |
| OpenAlex | W2143388316 |
| Language | EN |
| Citations received | 2 |
Farmland, which occupies two thirds of America's privately owned territory, provides more than food and fiber. Agricultural uses of land preserve open space, filter and store water, supfwrt wildlife, conserve rural resources, enlarge life style opportunities for an urban society. One instrument for preserving agricultural land from urban developmental pressures is the preferential assessment for real property tax, essentially a two rate tax favoring farming as a land use. Preferential assessment, administered typically at small, nonrollback differentials, has not deterred intensive land use changes. Indeed, it may have had the opposite effect. Changes in the tax on land and buildings are recommended as improvements in the preferential assessment of agricultural land
Agricultural economics · Agricultural land · Agriculture · Business · Economics · Geography · Land use · Natural resource economics · Agricultural Economics and Policy · Ecology
| Citations per year | 0.08 |
|---|---|
| Citation span | 2000 - 2022 (23) |
| Highly cited | No |