Evidence on Farm Use Value Assessment, Tax Shifts, and State School Aid
利用伊利诺伊州数据，研究农场使用价值评估如何将税负转移至非农房地产，并分析其对州学校资助公式的影响，揭示农业税收优惠的成本部分由州纳税人承担。
Abstract The almost universal adoption of farm use value assessments is a fundamental change in the U.S. property tax system. Evidence from the Illinois use value assessment program suggests assessment law changes codified de facto farm property tax preferences and substantially increased property tax liabilities on nonfarm real estate. An evaluation of the effects of use value assessments on state school aid under a district power equalizing formula demonstrates how costs of farm property tax preferences are exported, in part, to state taxpayers.