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Farmland Owners’ Land Sale Preferences: Can They Be Affected by Taxation Programs?

  • Sami Myyrä
  • Eija Pouta

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.

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Article provided by University of Wisconsin Press in its journal Land Economics.

Volume (Year): 86 (2010)
Issue (Month): 2 ()
Pages: 245-262

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Handle: RePEc:uwp:landec:v:86:y:2010:i:2:p:245-262
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  1. 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.
  2. 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.
  3. 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.
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