Abstract
AbstractThe distribution of program benefits of California's use‐value assessment program has been a major issue in the political debate concerning the program's desirability. This study examines the income distributional effects of program benefits for a sample of participants in Sacramento County. The fraction of benefits received by lower income landowners was quite large when compared with their share of total income. Benefits received by lower income farmers were sufficient to cause a significant positive shift in farm income distribution, as measured by the Gini coefficient. For nonfarmers, the shift in the income distribution was slight.
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