@article{Scott:243907,
      recid = {243907},
      author = {Scott, John T. Jr.},
      title = {The Decision to Buy and Sell Land as Affected by Capital  Gains Taxation and Income Tax Progressivity},
      address = {1981-07},
      number = {1632-2016-135060},
      pages = {20},
      year = {1981},
      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.},
      url = {http://ageconsearch.umn.edu/record/243907},
      doi = {https://doi.org/10.22004/ag.econ.243907},
}