IDEAS home Printed from https://ideas.repec.org/a/ifs/fistud/v1y1980i2p51-65.html
   My bibliography  Save this article

Capital Transfer Tax and Farming

Author

Listed:
  • Alister Sutherland

Abstract

The main purpose of CTT is the equitable one of continuing the slow process of reducing the inequality of wealth. The average full-time farmer is in the top one per cent of owners of marketable wealth. Are there, however, any valid arguments based on what a standard treatment for CTT might imply for the efficiency and growth of farming to sustain the case of the farming lobby that the current review of CTT should continue, and indeed greatly increase, the special treatment of farmers?

Suggested Citation

  • Alister Sutherland, 1980. "Capital Transfer Tax and Farming," Fiscal Studies, Institute for Fiscal Studies, vol. 1(2), pages 51-65, March.
    • Handle: RePEc:ifs:fistud:v:1:y:1980:i:2:p:51-65
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Sugai, Yoshihiko & Texeira, A.R., 1982. "Income Disparities among Groups of Farmers: With Special Reference to Brazil," 1982 Conference, August 24-September 2, 1982, Jakarta, Indonesia 182459, International Association of Agricultural Economists.
    2. J. S. Nix, 1990. "Aspects Of Farm Profitability: An Outmoded Concept? Presidential Address," Journal of Agricultural Economics, Wiley Blackwell, vol. 41(3), pages 265-291, September.
    3. Peters, G.H. & Maunder, A.H., 1982. "Efficiency, Equity and Agricultural Change with Special Reference to Land Tenure in Western Europe," 1982 Conference, August 24-September 2, 1982, Jakarta, Indonesia 182465, International Association of Agricultural Economists.
    4. Munton, R.J.C., 1982. "The Northfield Committee Report and small farms," Centre for Agricultural Strategy - Papers and Reports 337679, University of Reading.
    5. Hill, Berkeley & Blandford, David, 2007. "Taxation Concessions As Instruments Of Agricultural Policy," 81st Annual Conference, April 2-4, 2007, Reading University, UK 7976, Agricultural Economics Society.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ifs:fistud:v:1:y:1980:i:2:p:51-65. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emma Hyman (email available below). General contact details of provider: https://edirc.repec.org/data/ifsssuk.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.