Property Taxes for Agriculture: Use-Value Assessment and Urbanization Across the United States
Property Taxes for Agriculture: Use-Value Assessment and Urbanization Across the United States
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农业财产税：美国各地的使用价值评估和城市化
DOI：
10.2139/ssrn.3191301
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发表时间：
2015
期刊：
影响因子：
--
通讯作者：
S. Shimul
中科院分区：
文献类型：
--
作者：
John E. Anderson;Seth H. Giertz;S. Shimul
我们分析了使用价值评估（UVA）计划适用于农业和农村土地的财产税的目的在50个州的传播。根据土地目前的农业用途而不是其全部市场价值对这些土地征税，可以大大减少土地所有者的财产税。对大城市地区附近的土地的影响往往很大。使用时间到事件模型，我们发现，正如其他人所假设的那样，UVA传播背后的驱动力是所有50个州的城市化趋势。我们还发现，集体行动的模型做了很好的解释UVA的传播。城市化和农业用地与非农业用地价值的分化是UVA传播的关键。然而，其他重要因素包括平均农场规模的变化和农业在国家收入中所占份额的变化。我们发现，在平均农场规模增长更快的州，立法机构更快地采用UVA。这一发现与农业利益日益集中的趋势相一致。我们还发现，农业在国家收入中所占份额下降得更快的州也更快地采用UVA。这一发现也与集体行动模式相一致。随着团体规模的缩小，资助他们的负担也随之减少福尔斯。请注意，尽管这些发现与利益集团行为模型一致，但它们与传统的投票模型不一致。
We analyze the spread of use-value assessment (UVA) programs applied to agricultural and rural land for property tax purposes across the 50 states. Taxing such land on the basis of its current use in agriculture rather than its full market value can confer significant property tax reductions on owners of the land. Effects are often substantial for land near large urban areas. Using a time-to-event model, we find, as others have posited, that a driving force behind the spread of UVA has been the secular trend toward urbanization across all 50 states. We also find that models of collective action do a good job of explaining the spread of UVA. Urbanization and divergence of the values of agricultural and nonagricultural land are critical to the spread of UVA. However, other important factors include changes in average farm size and changes in agriculture's share of state income. We find that in states where average farm sizes increased more rapidly, legislatures were quicker to adopt UVA. That finding is consistent with an increased concentration of agricultural interests. We also find that states where agriculture's share of state income declined more rapidly also were quicker to adopt UVA. That finding, too, is consistent with models of collective action. As groups become smaller, the burden of subsidizing them also falls. Note that although the findings are consistent with models of interest group behavior, they are at odds with traditional voting models.
影响因子：
8.2
作者：
TIEBOUT, CM
通讯作者：
TIEBOUT, CM