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An Income Capitalization Model for Land Value with Provisions for Ordinary Income and Long-term Capital Gains Taxation

  • Published:1991-03 Issue:1 Volume:39 Page:69-82
  • ISSN:0008-3976
  • Container-title:Canadian Journal of Agricultural Economics/Revue canadienne d'agroeconomie
  • language:en
  • Short-container-title:

Author:

Baker Timothy G.,Ketchabaw Edward H.,Turvey Calum Greig

Publisher

Wiley

Subject

Economics and Econometrics,Agronomy and Crop Science,Animal Science and Zoology,Ecology,Global and Planetary Change

Reference18 articles.

1. The effect of income tax progressivity on the valuation of income streams by individuals;Adams;American Journal of Agricultural Economics,1977

2. An analysis of growth of U.S. farmland prices, 1963-82;Alston;American Journal of Agricultural Economics,1986

3. Economic versus accounting rates of return for farm land;Barry;Land Economics,1986

4. A method for analyzing the effect of taxes and financing on investment decisions: Comment;Devino;American Journal of Agricultural Economics,1971

5. Inflation, portfolio choice and the prices of land and corporate stock;Feldstein;American Journal of Agricultural Economics,1980

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