Farmland Owners’ Land Sale Preferences: Can They Be Affected by Taxation Programs?
研究了税收政策能否鼓励土地出售以解决土地所有权碎片化问题，利用芬兰数据发现房地产税和资本利得税临时减免对土地所有者出售意愿有影响，并识别出潜在卖家。
Land ownership fragmentation has resulted in the neglect of land improvement in many countries. This study aims to analyze whether this challenge could be resolved by a tax policy that encourages land sales. Using Finnish data, real estate tax and temporal relaxation on taxation of capital gains showed some potential for the restructuring of land ownership. Potential sellers who could not be revealed by traditional logit models were identified with the latent class approach. Those landowners with an intention to sell even without a policy change were sensitive to temporal relaxation in the taxation of capital gains. <i></i>