An Agricultural Value Tax as an Alternative to Land Use Tax or Market Value Tax on Land

Fred C. White, Bill Miller and Charles A. Logan

Journal of Agricultural and Applied Economics, 1975, vol. 7, issue 1, 137-143

Abstract: A use-value assessment tax requires a system by which agricultural land values may be established. Land value in agricultural use can in principle be determined from the land's income-generating ability. The value of agricultural land can be based upon the capitalized income stream, which implies that net income attributable to land resource, or more theoretically, its value of the marginal product, can be capitalized into economic value. A major weakness in the process of determining net returns to land is the requirement that returns to other production inputs can be determined accurately. To be exact, the marginal productivity of every input must be known.

Date: 1975
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Journal Article: AN AGRICULTURAL VALUE TAX AS AN ALTERNATIVE TO LAND USE TAX OR MARKET VALUE TAX ON LAND (1975)
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