Fiscal and trade distorting effects of capital gains tax on land sales - empirical evidence from agricultural land market in Finland
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- Pietola, Kyosti & Myyra, Sami & Pouta, Eija, 2009. "Fiscal and trade distorting effects of capital gains tax on land sales - empirical evidence from agricultural land market in Finland," 2009 Conference, August 16-22, 2009, Beijing, China 50953, International Association of Agricultural Economists.
References listed on IDEAS
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More about this item
Keywordscapital gains; taxes; land; trade; fiscal effects; Agricultural Finance; Financial Economics; Land Economics/Use;
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2009-06-10 (Accounting & Auditing)
- NEP-AGR-2009-06-10 (Agricultural Economics)
- NEP-ALL-2009-06-10 (All new papers)
- NEP-PBE-2009-06-10 (Public Economics)
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