scholarly journals The Incidence of Property Taxes on Agricultural Land

1975 ◽  
Vol 7 (1) ◽  
pp. 131-136
Author(s):  
H. Evan Drummond

Property tax systems have undergone rapid change in almost every state during the past few years. Consequently, their distributional impact merits investigation. The incidence of the property tax is at the heart of the distributional question. It is generally felt that land owners bear the full burden of property taxes and that changes in it are capitalized into property values. Usually it is assumed that property taxes are not shifted forward to the consumer, but there has been little empirical verification of this notion. This paper will develop a simple model of the land market to test several alternative hypotheses concerning the incidence of property taxes on agricultural land in the United States.

Author(s):  
Kulynych Pavlo

The article examines the purpose and criteria for completing land reform in Ukraine. Land reform in Ukraine as a system of land reform legislation in the country, along with positive results, led to the onset of a number of negative consequences, in particular, the excessive bureaucratization of land relations, land corruption, agroholdings agriculture, degradation of agricultural land. Therefore, without addressing the negative consequences of the land reform they will be after the cancellation of the land moratorium and the negative impact on the legal regulation of the land market. Therefore, the introduction of market circulation of agricultural land cannot be considered a criterion of completion of land reform in Ukraine. In fact, besides the cancellation of the land moratorium, which blocks the implementation of the land owners of such proprietary rights as the disposing of it to ensure the full potential of the right of private ownership of land should be improved and legal environment in which there will be implementation of the owners of his powers. To do this, it seems appropriate to continue to reform the land legislation, which would ensure the elimination of such disadvantages by overcoming derzhkomzviazku in the development of land legislation, deregulation of the legal regulation of land relations, the decentralization of power in the field of land resources management and strengthen the legal protection of soil fertility. The results of this land reform legislation needs to be fixed for the new codification. So domestic experience in the implementation of land reform and the General framework of land reform legislation give rise to the conclusion that its purpose and, therefore, the criterion to end is not only the introduction of agricultural land market and creation of favorable for both land owners and society legal environment of implementing powers in respect of possession, use and disposal of land. In our opinion, this understanding of the completion of the land reform in Ukraine and will symbolize the completion of the transition from administrative-planned methods of regulation of land relations on the principle of ”top – down”, which is dominated by the powers of bodies of state power, inherent in the constitutional state system of legal regulation of land relations, which is based on the priority of the rights and legitimate interests of individuals, the territorial communities and society, which must provide the state.


2021 ◽  
pp. 2-2
Author(s):  
I. Novakovska ◽  
◽  
L. Skrypnyk ◽  
N. Ishchenko ◽  
◽  
...  

The peculiarities of the free market of agricultural lands are described. The consequences of opening the land market in terms of economic, land and legal components in the system of land relations are presented. The list of conditions for the purchase and sale of agricultural land is highlighted. The specifics of the functioning of the free market of agricultural lands are substantiated. The characteristic of basic normative-legal acts in the sphere of functioning of the land market is given. A comparative analysis of the current state of purchase and sale of land by farms and agricultural holdings. A comparison of the indicators of the number of concluded agreements of purchase and sale of agricultural land, the average value of rent per 1 hectare of land, respectively, by region and price fluctuations per 1 hectare of land when concluding purchase and sale agreements. The foreign experience of land market function with the detailing of the factors influencing the further development is analyzed. In particular, the problems and needs in the functioning of the land market of Poland, Brazil, the United States and the United Kingdom are considered. The possibility of introducing an electronic system such as EMBRAESP, which monitors the main indicators of the efficiency of the urban real estate market, together with city legislation, land regulations and large public works projects that may affect the behavior of real estate markets. Key words: land relations, land market, land lease, land legislation.


2016 ◽  
Vol 62 (No. 5) ◽  
pp. 197-204
Author(s):  
J. Siroky ◽  
J. Krajcova ◽  
J. Hakalova

The issue of land taxation is currently often neglected in scientific articles despite the existence of the land taxation and property taxes in most countries of the European Union. This paper deals with a specific property tax in the Czech Republic – the tax on the acquisition of immovable property. The aim of the paper is, on the one hand, to characterise the tax on the acquisition of immovable property, its general principles and the classification in land taxation, and on the other hand, to analyse the possibilities of a tax entity for the tax base determination and the tax liability calculation. For this purpose, a model example of taxation of the transfer of immovable property for consideration is used, to which the method of the multi-criteria decision-making is applied as an opportunity to use the mathematical methods for the transactional property tax. Based on the method of the multi-criteria analysis of alternatives, it was found that in the model example, it was more advantageous for the tax entity to use the indicative value.


Author(s):  
Ella Inglebret ◽  
Amy Skinder-Meredith ◽  
Shana Bailey ◽  
Carla Jones ◽  
Ashley France

The authors in this article first identify the extent to which research articles published in three American Speech-Language-Hearing Association (ASHA) journals included participants, age birth to 18 years, from international backgrounds (i.e., residence outside of the United States), and go on to describe associated publication patterns over the past 12 years. These patterns then provide a context for examining variation in the conceptualization of ethnicity on an international scale. Further, the authors examine terminology and categories used by 11 countries where research participants resided. Each country uses a unique classification system. Thus, it can be expected that descriptions of the ethnic characteristics of international participants involved in research published in ASHA journal articles will widely vary.


Crisis ◽  
2020 ◽  
pp. 1-5
Author(s):  
Shannon Lange ◽  
Courtney Bagge ◽  
Charlotte Probst ◽  
Jürgen Rehm

Abstract. Background: In recent years, the rate of death by suicide has been increasing disproportionately among females and young adults in the United States. Presumably this trend has been mirrored by the proportion of individuals with suicidal ideation who attempted suicide. Aim: We aimed to investigate whether the proportion of individuals in the United States with suicidal ideation who attempted suicide differed by age and/or sex, and whether this proportion has increased over time. Method: Individual-level data from the National Survey on Drug Use and Health (NSDUH), 2008–2017, were used to estimate the year-, age category-, and sex-specific proportion of individuals with past-year suicidal ideation who attempted suicide. We then determined whether this proportion differed by age category, sex, and across years using random-effects meta-regression. Overall, age category- and sex-specific proportions across survey years were estimated using random-effects meta-analyses. Results: Although the proportion was found to be significantly higher among females and those aged 18–25 years, it had not significantly increased over the past 10 years. Limitations: Data were self-reported and restricted to past-year suicidal ideation and suicide attempts. Conclusion: The increase in the death by suicide rate in the United States over the past 10 years was not mirrored by the proportion of individuals with past-year suicidal ideation who attempted suicide during this period.


2013 ◽  
Vol 10 (2) ◽  
pp. 115-124
Author(s):  
Philip L. Martin

Japan and the United States, the world’s largest economies for most of the past half century, have very different immigration policies. Japan is the G7 economy most closed to immigrants, while the United States is the large economy most open to immigrants. Both Japan and the United States are debating how immigrants are and can con-tribute to the competitiveness of their economies in the 21st centuries. The papers in this special issue review the employment of and impacts of immigrants in some of the key sectors of the Japanese and US economies, including agriculture, health care, science and engineering, and construction and manufacturing. For example, in Japanese agriculture migrant trainees are a fixed cost to farmers during the three years they are in Japan, while US farmers who hire mostly unauthorized migrants hire and lay off workers as needed, making labour a variable cost.


Author(s):  
VICTOR BURLACHUK

At the end of the twentieth century, questions of a secondary nature suddenly became topical: what do we remember and who owns the memory? Memory as one of the mental characteristics of an individual’s activity is complemented by the concept of collective memory, which requires a different method of analysis than the activity of a separate individual. In the 1970s, a situation arose that gave rise to the so-called "historical politics" or "memory politics." If philosophical studies of memory problems of the 30’s and 40’s of the twentieth century were focused mainly on the peculiarities of perception of the past in the individual and collective consciousness and did not go beyond scientific discussions, then half a century later the situation has changed dramatically. The problem of memory has found its political sound: historians and sociologists, politicians and representatives of the media have entered the discourse on memory. Modern society, including all social, ethnic and family groups, has undergone a profound change in the traditional attitude towards the past, which has been associated with changes in the structure of government. In connection with the discrediting of the Soviet Union, the rapid decline of the Communist Party and its ideology, there was a collapse of Marxism, which provided for a certain model of time and history. The end of the revolutionary idea, a powerful vector that indicated the direction of historical time into the future, inevitably led to a rapid change in perception of the past. Three models of the future, which, according to Pierre Nora, defined the face of the past (the future as a restoration of the past, the future as progress and the future as a revolution) that existed until recently, have now lost their relevance. Today, absolute uncertainty hangs over the future. The inability to predict the future poses certain challenges to the present. The end of any teleology of history imposes on the present a debt of memory. Features of the life of memory, the specifics of its state and functioning directly affect the state of identity, both personal and collective. Distortion of memory, its incorrect work, and its ideological manipulation can give rise to an identity crisis. The memorial phenomenon is a certain political resource in a situation of severe socio-political breaks and changes. In the conditions of the economic crisis and in the absence of a real and clear program for future development, the state often seeks to turn memory into the main element of national consolidation.


2014 ◽  
Vol 46 (5) ◽  
pp. 35-44
Author(s):  
Vasiliy S. Grygorkiv ◽  
Svyatoslav V. Ishchenko ◽  
Mariya V. Grygorkiv

Sign in / Sign up

Export Citation Format

Share Document