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	Provedor de dados AgEcon (2) Autor Li, Farong (1) Simpson, R. David (1) Tavernier, Edmund M. (1) Palavra-chave Land Economics/Use (2) Use-value assessment (2) Amenity value (1) Conservation (1) Ecosystem services (1) Farmland preservation (1) H23 (1) H41 (1) H71 (1) Income tax (1) Offer price (1) Open space (1) Property tax (1) R14 (1) Reservation price (1) Search theory (1) Tax deductions (1) Uncertainty (1) Mais... Tipo do documento Journal Article (1) Working or Discussion Paper (1) Ano 2002 (1) 1995 (1) País United States (2) Idioma Inglês (2)		Ordenar por:  Relevância Autor Título Ano Registros recuperados: 2 Primeira ... 1 ... Última EFFECTIVENESS OF USE-VALUE ASSESSMENT IN PRESERVING FARMLAND: A SEARCH-THEORETIC APPROACH AgEcon Tavernier, Edmund M.; Li, Farong. Search theory is used to present a theoretically defensible model to examine the effectiveness of use value assessment (UVA) in preserving farmland. The model is empirically tractable and supports the findings of past research. The analysis considers the impact of farm income, uncertainty, and the distribution of the offer price on the effectiveness of UVA in preserving farmland and shows, through the effect on the reservation price, that for a given distribution of the offer price, property-tax rate, and the difference between market-value and use-value of land, the preservation of agricultural land only takes place within a relevant range. Tipo: Journal Article Palavras-chave: Farmland preservation; Offer price; Reservation price; Search theory; Uncertainty; Use-value assessment; Land Economics/Use. Ano: 1995 URL: http://purl.umn.edu/15258 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: 2 Primeira ... 1 ... Última

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