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Taxation on Rural Sector: Tax Burden, Land Value and Property Right

Author

Listed:
  • Horacio L. P. Piffano

Abstract

The paper analyzes tax burden on rural sector and its implication on property right of land. First, tax burden on land property and rural activities, and its incidence on land values are analyzed; next, the author tries to advance an economic foundation theory for evaluating a legal quantitative limit for the determination that judicial intervention had established, or may establish in the future, to define or differentiate tax burden as confiscatory and, therefore, violating property right.

Suggested Citation

  • Horacio L. P. Piffano, 2010. "Taxation on Rural Sector: Tax Burden, Land Value and Property Right," IIE, Working Papers 077, IIE, Universidad Nacional de La Plata.
    • Handle: RePEc:akh:wpaper:077
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    References listed on IDEAS

    as
    1. Phillip Magness, 2009. "Constitutional tariffs, incidental protection, and the Laffer relationship in the early United States," Constitutional Political Economy, Springer, vol. 20(2), pages 177-192, June.
    2. Stiglitz, Joseph E, 1987. "Some Theoretical Aspects of Agricultural Policies," The World Bank Research Observer, World Bank, vol. 2(1), pages 43-60, January.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Juanita Villaveces, 2014. "Is [Rural] Property Tax Relevant?," Documentos de Trabajo 11527, Universidad del Rosario.

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    More about this item

    Keywords

    Taxation on rural sector; tax burden; land value; property right; confiscation.;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

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