The Decision to Buy and Sell Land as Affected by Capital Gains Taxation and Income Tax Progressivity
Scott, John T. Jr.
1981

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Abstract

A present value model estimates farmland price increases needed by investors in different tax brackets to equate land returns to an investment having higher current return but no change in nominal value. Higher bracket investors have greater advantage in land than low bracket investors. Also, inflation enhances this advantage.

Details

Title The Decision to Buy and Sell Land as Affected by Capital Gains Taxation and Income Tax Progressivity
Author(s) Scott, John T. Jr.
Subject(s)
Issue Date 1981-07
Publication Type Working or Discussion Paper
DOI and Other Identifiers 10.22004/ag.econ.243907
Record Identifier https://ageconsearch.umn.edu/record/243907
PURL Identifier http://purl.umn.edu/243907
Total Pages 20
Record Appears in University of Illinois at Urbana-Champaign > Department of Agricultural and Consumer Economics > Illinois Agricultural Economics Staff Paper

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