Land use implications of the ad valorem property tax: the role of tax incidence.

Document Type

Article

Publication Date

1-1-1983

Abstract

The myriad investment situations that can occur within as well as among land uses make it difficult to formulate practical tax policies that would be equitable in all circumstances. Demonstrates that if some of the tax can be shifted forward in the form of higher product prices, certain types of intensive agricultural crop production may be quite insensitive to the level of the property tax. Public tax policies that are formulated on the assumption that all property taxes are fully capitalized ignore the differential effects that can occur within as well as among types of land use and could have quite unintended consequences. -from Authors

Publication Source (Journal or Book title)

Forest Science

First Page

702

Last Page

712

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