Real Property Taxes and Farm Real Estate Values: Incidence and Implications
作者:
E. C. Pasour,
期刊:
American Journal of Agricultural Economics
(WILEY Available online 1973)
卷期:
Volume 55,
issue 4_Part_1
页码: 549-556
ISSN:0002-9092
年代: 1973
DOI:10.2307/1238339
出版商: Oxford University Press
数据来源: WILEY
摘要:
AbstractThe relationship between reductions in real property taxes and farm real estate values is investigated. Average per acre value of farm real estate in North Carolina is regressed on the tax rate and other variables relating to farm size, land productivity, urban influence, and recreational demand. The results indicate that property tax reductions for farm real estate are largely capitalized into higher real estate values. The effect of a given decrease in tax rate for owners of farm real estate is contrasted with a similar decrease for owners of residential real estate.
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