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

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  • Sami Myyrä
  • Eija Pouta

Abstract

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.

Suggested Citation

  • Sami Myyrä & Eija Pouta, 2010. "Farmland Owners’ Land Sale Preferences: Can They Be Affected by Taxation Programs?," Land Economics, University of Wisconsin Press, vol. 86(2), pages 245-262.
  • Handle: RePEc:uwp:landec:v:86:y:2010:i:2:p:245-262
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    References listed on IDEAS

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    1. 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.
    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. 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.
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    Citations

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    Cited by:

    1. Eija, Pouta & Sami, Myyra & Kyosti, Pietola, 2011. "Landowner response to policies regulating land improvements: lease or search for other options?," 2011 International Congress, August 30-September 2, 2011, Zurich, Switzerland 114770, European Association of Agricultural Economists.
    2. Grammatikopoulou, Ioanna & Myyra, Sami & Pouta, Eija, 2011. "The proximity of a field plot and land-use choice: implications for land consolidation," 2011 International Congress, August 30-September 2, 2011, Zurich, Switzerland 114602, European Association of Agricultural Economists.
    3. Kyösti Pietola & Sami Myyrä & Eija Pouta, 2011. "The Effects of Changes in Capital Gains Taxes on Land Sales: Empirical Evidence from Finland," Land Economics, University of Wisconsin Press, vol. 87(4), pages 582-594.
    4. Grammatikopoulou, Ioanna & Pouta, Eija & Myyrä, Sami, 2014. "Exploring the determinants for adopting water conservation measures. What is the tendency of landowners when the resource is already at risk?," 2014 International Congress, August 26-29, 2014, Ljubljana, Slovenia 182703, European Association of Agricultural Economists.

    More about this item

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • Q15 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Land Ownership and Tenure; Land Reform; Land Use; Irrigation; Agriculture and Environment

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