TAX INCENTIVES TO SLOW FARMLAND CONVERSION

TAX INCENTIVES TO SLOW FARMLAND CONVERSION

Tax incentive programs to encourage the slowing of farmland conversion at or near the urban fringe are analyzed. The rationales for such programs, the success of the various programs in achieving their goals, and the ultimate potential of a greatly strengthened approach structured to avoid the pitfa...

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Veröffentlicht in:Policy studies journal 1982-09, Vol.11 (1), p.25-37
Hauptverfasser: Forkenbrock, David J., Fisher, Peter S.
Format: Artikel
Sprache:eng
Schlagworte:
Convert/Converts/Converted/ Converting/ Conversion
Farms
Land utilization
Land/Lands
State taxation
Tax aspects
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Zusammenfassung:Tax incentive programs to encourage the slowing of farmland conversion at or near the urban fringe are analyzed. The rationales for such programs, the success of the various programs in achieving their goals, and the ultimate potential of a greatly strengthened approach structured to avoid the pitfalls of existing programs are presented. Tax incentive programs can be effective in reducing the income squeeze pushing farmers to sell farmland.
ISSN:0190-292X
1541-0072
DOI:10.1111/j.1541-0072.1982.tb00232.x