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Taxation on Rural Sector: Tax Burden, Land Value and Property Right

  • Horacio L. P. Piffano
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    The paper analyzes tax burden on rural sector and its implication on property right of land. First, tax burden on land property and rural activities, and its incidence on land values are analyzed; next, the author tries to advance an economic foundation theory for evaluating a legal quantitative limit for the determination that judicial intervention had established, or may establish in the future, to define or differentiate tax burden as confiscatory and, therefore, violating property right.

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    File URL: http://www.depeco.econo.unlp.edu.ar/doctrab/doc77.pdf
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    Paper provided by Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata in its series Department of Economics, Working Papers with number 077.

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    Length: 84 pages
    Date of creation: Apr 2010
    Date of revision:
    Handle: RePEc:lap:wpaper:077
    Contact details of provider: Postal: Calle 48 No555 - La Plata (1900)
    Phone: 21- 1466
    Fax: 54-21-25-9536
    Web page: http://www.depeco.econo.unlp.edu.ar/doctrab.php

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    1. Phillip Magness, 2009. "Constitutional tariffs, incidental protection, and the Laffer relationship in the early United States," Constitutional Political Economy, Springer, vol. 20(2), pages 177-192, June.
    2. Stiglitz, Joseph E, 1987. "Some Theoretical Aspects of Agricultural Policies," World Bank Research Observer, World Bank Group, vol. 2(1), pages 43-60, January.
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