Concepedia

The Lock-In Effect of Capital Gains Taxation on Land Use

Fukuju Yamazaki

Journal of Urban Economics · 1996 · 11 citations · 0 references

Concepts

Public AffairsAgricultural EconomicsPublic FinanceLand Use PolicyProperty TaxationTaxationCapital GainsLand TaxationLand UseProperty TaxProperty Tax IncidenceAgricultural Property Tax IncidenceCapital Gains Tax CapitalizationCapital Lock-inLand Rent Tax