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Fiscal and trade distorting effects of capital gains tax on land sales - empirical evidence from agricultural land market in Finland

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Author Info
Pietola, Kyosti
Myyra, Sami
Pouta, Eija

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Paper provided by MTT Agrifood Research Finland in its series Discussion Papers with number 50040.

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Date of creation: May 2009
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Handle: RePEc:ags:mttfdp:50040

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Keywords: capital gains; taxes; land; trade; fiscal effects; Agricultural Finance; Financial Economics; Land Economics/Use;

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  1. Kline, Jeffrey D. & Alig, Ralph J. & Johnson, Rebecca L., 2000. "Forest owner incentives to protect riparian habitat," Ecological Economics, Elsevier, vol. 33(1), pages 29-43, April. [Downloadable!] (restricted)
  2. Soule, Meredith J & Tegene, Abebayehu & Wiebe, Keith D, 2000. " Land Tenure and the Adoption of Conservation Practices," American Journal of Agricultural Economics, American Agricultural Economics Association, vol. 82(4), pages 993-1005, November. [Downloadable!] (restricted)
  3. Pavel Ciaian & Johan F.M. Swinnen, 2006. "Land Market Imperfections and Agricultural Policy Impacts in the New EU Member States: A Partial Equilibrium Analysis," American Journal of Agricultural Economics, American Agricultural Economics Association, vol. 88(4), pages 799-815, November. [Downloadable!] (restricted)
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  4. Yasushi Iwamoto & Akihisa Shibata, 2007. "International and Intergenerational Aspects of Capital Income Taxation in an Endogenously Growing World Economy," CIRJE F-Series CIRJE-F-490, CIRJE, Faculty of Economics, University of Tokyo. [Downloadable!]
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  5. Kort, P.M. & Huisman, K.J.M. & Pawlina, G. & Thijssen, J.J., 2003. "Strategic investment under uncertainty: merging real options with game theory," Discussion Paper 6, Tilburg University, Center for Economic Research. [Downloadable!]
  6. Daunfeldt, Sven-Olov & Praski-Ståhlgren, Ulrika & Rudholm, Niklas, 2007. "Do High Taxes Lock-in Capital Gains? Evidence from a Flat Rate Tax System," HUI Working Papers 6, The Swedish Retail Institute (HUI). [Downloadable!]
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This page was last updated on 2009-12-26.

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