The land tax enjoys a distinguished pedigree in the theoretical literature on tax efficiency, yet it is rarely used as a serious revenue source in rural areas of developing countries. This article considers three drawbacks of the land tax relative to taxes on exports or marketed output: (1) capitalization effects of the land tax impose a large burden on the current generation; (2) land taxation increases the riskiness of net farmer income; and (3)...
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INFORMATION
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1991/01/31
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Article de revue
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14205
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1
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1
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2010/07/01
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If agricultural land taxation is so efficient, why is it so rarely used?
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export tax
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