Gestion de l'environnement, taxe sur le foncier non bâti et modes de faire-valoir
Thierry Schmitt
Économie rurale, 1992, vol. 208-209
Abstract:
Taxation is used in France as an instrument of modernisation of the landed property. This model has been established during the XVIIIth century with, in particular, the land tax. This is based on the « valeur cadastrale », in other words the ground rent ; it saves the productive equipment and resources used by the farmer. The land tax sets the general problem of distinction between farming and ground property.
Keywords: Environmental Economics and Policy; Farm Management (search for similar items in EconPapers)
Date: 1992
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Persistent link: https://EconPapers.repec.org/RePEc:ags:ersfer:351763
DOI: 10.22004/ag.econ.351763
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