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Analysis of a Proposal to Increase Land Access for Young, Beginning, Veteran, Women, and Minority Farmers

Author

Listed:
  • McDonald, Tia M.
  • Durst, Ron

Abstract

Summary -- • Capital gains step-up in basis can provide an incentive for landowners to hold onto assets until death. • Proposal to exempt from capital gains land sells to target population may increase land access. • However, current pattern of land transfer implies that majority of land transfers would be unaffected. • There are additional considerations regarding geographic distribution of target population and available land.

Suggested Citation

  • McDonald, Tia M. & Durst, Ron, 2022. "Analysis of a Proposal to Increase Land Access for Young, Beginning, Veteran, Women, and Minority Farmers," Miscellaneous Publications 359095, United States Department of Agriculture, Economic Research Service.
    • Handle: RePEc:ags:uersmp:359095
    DOI: 10.22004/ag.econ.359095
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