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	Provedor de dados AgEcon (1) Autor Simpson, R. David (1) Palavra-chave Amenity value (1) Conservation (1) Ecosystem services (1) H23 (1) H41 (1) H71 (1) Income tax (1) Land Economics/Use (1) Open space (1) Property tax (1) R14 (1) Tax deductions (1) Use-value assessment (1) Mais... Tipo do documento Working or Discussion Paper (1) Ano 2002 (1) País United States (1) Idioma Inglês (1)		Ordenar por:  Relevância Autor Título Ano Registros recuperados: 1 Primeira ... 1 ... Última Tax Rules, Land Development, and Open Space AgEcon Simpson, R. David. Concern about "open space" is growing. Conservation advocates worry that private land use decision-makers preserve too little open space. Yet private land developers are deciding on their own to preserve open space in new developments because it provides amenities to purchasers of lots. Moreover, tax provisions provide incentives for preserving more open space than would be privately optimal. Many jurisdictions have adopted "use-value assessment" standards granting favorable tax treatment to lands maintained in open space. Also, donations of open space can be deducted from income in computing tax liabilities. Both factors may be empirically important, although tax deductibility may have larger conservation effects than does use-value assessment. These... Tipo: Working or Discussion Paper Palavras-chave: Income tax; Property tax; Tax deductions; Use-value assessment; Ecosystem services; Open space; Conservation; Amenity value; Land Economics/Use; H23; H41; H71; R14. Ano: 2002 URL: http://purl.umn.edu/10741 Registros recuperados: 1 Primeira ... 1 ... Última

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