Capital Transfer Tax and Farming

Alister Sutherland

Fiscal Studies, 1980, vol. 1, issue 2, 51-65

Abstract: The main purpose of CTT is the equitable one of continuing the slow process of reducing the inequality of wealth. The average full-time farmer is in the top one per cent of owners of marketable wealth. Are there, however, any valid arguments based on what a standard treatment for CTT might imply for the efficiency and growth of farming to sustain the case of the farming lobby that the current review of CTT should continue, and indeed greatly increase, the special treatment of farmers?

Date: 1980
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