Farmland Owners’ Land Sale Preferences: Can They Be Affected by Taxation Programs?
Land ownership fragmentation has resulted in the neglect of land improvement in many countries. This study aims to analyze whether this challenge could be resolved by a tax policy that encourages land sales. Using Finnish data, real estate tax and temporal relaxation on taxation of capital gains showed some potential for the restructuring of land ownership. Potential sellers who could not be revealed by traditional logit models were identified with the latent class approach. Those landowners with an intention to sell even without a policy change were sensitive to temporal relaxation in the taxation of capital gains.
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- G. A. A. Wossink, 2003. "Biodiversity conservation by farmers: analysis of actual and contingent participation," European Review of Agricultural Economics, Foundation for the European Review of Agricultural Economics, vol. 30(4), pages 461-485, December.
- Katherine Inman & Donald M. McLeod & Dale J. Menkhaus, 2002. "Rural Land Use and Sale Preferences in a Wyoming County," Land Economics, University of Wisconsin Press, vol. 78(1), pages 72-87.
- Maybery, Darryl & Crase, Lin & Gullifer, Chris, 2005. "Categorising farming values as economic, conservation and lifestyle," Journal of Economic Psychology, Elsevier, vol. 26(1), pages 59-72, February.
When requesting a correction, please mention this item's handle: RePEc:uwp:landec:v:86:y:2010:i:2:p:245-262. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ()
If references are entirely missing, you can add them using this form.