Land Ownership and Taxation in American Agriculture

ISBN-13: 9780367160951 / Angielski / Miękka / 2020 / 278 str.

Gene Wunderlich

Opis

This book examines the foundations of the system for owning and taxing agricultural land in the United States. It considers the conditions of land policy at several levels of government and questions some of the historical views of progress.

Spis treści

Part One: Description 1. Agricultural Landownership and the Real Property Tax 2. Leasing Farmland 3. Taxing Farmland 4. Collecting and Interpreting Farmland Data: The AELOS Program Part Two: Explanation 5. Concepts of Property and Taxation 6. Economic Interpretation of -Property in Land 7. Share Leasing and Externalities 8. The Sources of Value in Agricultural Land 9. Market Price of Land as a Measure of Welfare 10. Rising Inequality and Falling Property Tax Rates 11. Use-Value Assessment of Farmland Part Three: Options 12. Making Land-Settlement Policy in a Federalist System 13. Not All Dreams Come True: Progressivism and the New Political Economy 14. Public and Private Interests in Land in the United Kingdom 15. Britain, America, and the Rural Land-Use Bargain Part Four: Land Information 16. Land Information: Taxing as a Data Source 17. The Survey of Taxable Property Values 18. Integrating Land-Related Program, Survey, and Inventory Data 19. Land Information Needs and Sources: A Comment 20. The Literature of Land Ownership and Taxation