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Agriculture and the Property Tax: A Forward Look Based on a Historical Perspective

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  • Stam, Jerome M.
  • Sibold, Ann Gordon

Abstract

An evaluation in a historical setting is made of: ( 1) the importance of the property tax to the agricultural sector, (2) the horizontal equity of the property tax for the agricultural sector in terms of both income and wealth, and (3) some of the internal changes in the agricultural sector which have a bearing on the property taxes paid by that sector. Horizontal equity of the farm property tax is investigated under various assumptions.

Suggested Citation

  • Stam, Jerome M. & Sibold, Ann Gordon, 1977. "Agriculture and the Property Tax: A Forward Look Based on a Historical Perspective," Agricultural Economic Reports 307674, United States Department of Agriculture, Economic Research Service.
    • Handle: RePEc:ags:uerser:307674
    DOI: 10.22004/ag.econ.307674
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    References listed on IDEAS

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    1. Raymond W. Goldsmith & Robert E. Lipsey & Morris Mendelson, 1963. "Introduction to "Studies in the National Balance Sheet of the United States, Vol. 2"," NBER Chapters, in: Studies in the National Balance Sheet of the United States, Volume 2, pages 1-40, National Bureau of Economic Research, Inc.
    2. Pasour Jr., E.C., 1973. "Real Property Taxes And Farm Real Estate Values In North Carolina," Department of Economics and Business - Archive 259738, North Carolina State University, Department of Economics.
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    6. Clifton, Ivery D. & Crowley, William D., Jr., 1973. "Farm Real Estate Historical Series Data: 1850-1970," Miscellaneous Publications 324735, United States Department of Agriculture, Economic Research Service.
    7. Allen G. Smith, 1971. "Comparative Investment per Worker in Agriculture and Manufacturing Sectors of the Economy," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 53(1), pages 101-102.
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    Cited by:

    1. White, Fred C., 1978. "Impact Of Substituting The Transactions Tax For The Farm Real Estate Tax," Southern Journal of Agricultural Economics, Southern Agricultural Economics Association, vol. 10(2), pages 1-6, December.

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