Land Tax Research Articles

Tourism-induced land acquisition in protected areas: Land rent dynamics and state monopoly rent around the Wulingyuan world heritage site in China

Tension between nature conservation, green grabbing, land acquisition for tourism, and value grabbing highlight a significant yet understudied area: the underlying land rent mechanisms and the state's role in driving green land acquisition for tourism. Using Marxian land rent theory, we explored how ‘state monopoly rent’ is produced by tourism-induced green land acquisition and the consequent displacement and resettlement of communities in and around the Wulingyuan World Heritage. State actors actively acquired land and land use rights for tourism development to maximise the rent gap despite, and perhaps because of, national nature conservation priorities and restrictions. State actors are a key player in the political economy of tourism by directly capitalizing on potential land rent in China.

Land Stewardship and Development Behaviors Under an Ecological-Impact-Weighted Land Value Tax Scheme: A Proof-of-Concept Agent-Based Model

Sprawling land development patterns have exacerbated ecological degradation, social fragmentation, and public health problems. Perverse incentives arise from the ability to privatize collectively created value in land rents and socialize ecological costs. Land value taxation (LVT) has been shown to encourage urban infill development by reducing or eliminating rent-seeking behavior in land markets. However, despite its purported benefits, this tax reform is value monistic in its definition of optimal land use and, therefore, does little to address the lack of non-market information to inform land use decisions. We propose an ecological-impact-weighted land value taxation policy (ELVT) which incorporates the ecological footprint of land use into one’s land value tax burden. We test both proposed policies (LVT and ELVT) relative to a “status quo” (SQ) property tax scheme, utilizing a conceptual spatially explicit agent-based model of land use behaviors and housing development. Our findings suggest that both tax interventions can increase the capital intensity and decrease the land intensity of housing development. Furthermore, both tax interventions can lead to a net profit loss for speculators and a decrease in the average housing unit price. The ELVT scheme is shown to significantly increase urban nature provisions and dampen the loss of ecological value across a region.

Factors Affecting Food Security of Expropriated Peri-Urban Households in Ethiopia: The Case of the East Gojjam Administrative Zone

Food insecurity in peri-urban areas is exacerbated by high living costs, limited access to healthy food, and economic inequality. Despite its growing prevalence due to factors like land loss from urban expansion, food insecurity has received limited attention. In Ethiopia, drastic urbanization creates competition for land between agriculture and urban development, which is becoming extreme in peri-urban areas., This study aims to assess the impact of urban expansion on food security among expropriated peri-urban households in Ethiopia. Using a calorie intake-based food security line, we categorize respondents as food-secure or -insecure. The research analyzed data from 350 expropriated peri-urban households through a structured questionnaire, employing descriptive statistics and binary logistic regression. About 67% of the respondents were classified as food-insecure. The binary logit model identified several significant determinants of food security, including compensation amount and type, household head demographics, agricultural land rent participation, irrigation and credit access, off-farm income, and organic fertilizer use. To address food insecurity among expropriated households, policymakers must prioritize these factors. Government attention and policy consideration are crucial to ensure the well-being of these vulnerable populations.

Designing a secure title deed registration model for land transactions in Kenya based on blockchain

The purpose of this study was to design a secure title deed registration model for land transactions in Kenya based on Blockchain. Blockchain technology creates a publicly accessible distributed database that keeps track of all land transaction records, allowing confirmation of land ownership at any given point in time with the aim of creating a secure and transparent environment that guarantees the much-needed confidentiality and integrity of land transactions. Design Science research methodology was adopted by the research to provide an overall scope in the model design and development requirements, while the Proof of Concept (PoC) research methodology was used to design and develop the essential modules for the model. The research employed subjective sampling to select users to perform a criteria-based model evaluation approach against the evaluation metrics (persistence, time stamping, transparency and decentralisation) set out by the research. Results were presented in the form of a descriptive summary of the users' feedback. From the results, the study established that the model could effectively execute immutable, time-stamped, transparent and decentralised land registration and land transaction processes that can be used as authentic proof of land ownership. The study concluded that the proposed model enhances transparency and security, contributing to a more reliable system that fosters public confidence. The study recommends that future research may focus on the integration of Blockchain with land taxation systems as well as the adoption of cryptocurrency as a legal tender to facilitate the execution of smart contracts for properties in Kenya.

Pattern determination of the territory local factors influence on the land plots’ cadastral value of gardening and horticultural non-profit partnerships

In recent decades, the state has been tasked with the effective management of natural resources, among which land resources hold particular importance due to the necessity of their rational use and sustainable development. The value of land resources and their indispensable role in ensuring the socio-economic development of the country is most clearly reflected in the state’s tax policy, specifically in land taxation. The amount of land tax depends on the cadastral value, which is often subject to methodological shortcomings and challenges. This study, using the Belgorod Region as a case study, proposes an algorithm for determining the cadastral value of land plots within gardening and horticultural non-profit partnerships, taking local factors into account. To determine the specific indicator of cadastral value (SICV) of land plots, a linear regression model was developed. The results, tested for homoscedasticity, confirmed the model’s adequacy and reliability. The findings showed that the cadastral value decreased by an average of 12.2% compared to the current results of the state cadastral assessment in the Belgorod Region, highlighting the influence of local factors and the importance of considering them in the cadastral evaluation of the land plots in question.

Problems of legal regulation of land tax under martial law in Ukraine

The article analyzes the peculiarities of land tax administration during the martial law regime. It is emphasized that in today's conditions, the payment of land tax has a significant role in forecasting and forming the revenue side of local budgets. In this article, the author reviews and analyzes such type of local budget revenues as land tax. Special attention is paid to the changes in tax legislation implemented during the martial law. The article emphasizes the complex character of the issues related to the calculation and payment of land tax under martial law, and the need for rational approaches of the legislature to resolve contradictory manifestations of legislative provisions.

From ban to balance: How agricultural climate policies reshape rural asset allocation?

Environmental regulation on climate risk for promoting sustainable development is an important research topic that requires further attention. In response to the increasing awareness of agricultural climate and environmental protection, the implementation of the straw burning ban policy has been adopted in China. To gain a deeper understanding of the implications and effectiveness of the straw burning ban policy on rural households assets allocation behaviors, and this study utilizes China Family Panel Studies (CFPS) during 2010 to 2018 and employs the Difference-in-Differences (DID) estimation strategy to identify the causal effect. Accordingly, we draw several empirical findings. First, the straw burning ban policy has a significant impact on the assets allocation behaviors of rural households, leading to an increase in both risk and non-risk assets. Specifically, a preference for risky investments strongly exist following the occurrence of the straw burning shock. Second, we reveal significant reductions in the number of farmers and farming production costs, including expenses related to irrigation, seeds, and land usage. Conversely, we observe a significant increase in land renting and farmer machinery leasing activities. These effects are found to change the income patterns and thus affect household assets allocation behaviors. Third, the straw burning ban policy has a significant decline impact on household expenditures, specifically in total and housing expenditures, while welfare expenditure shows a positive increase as the preventive motivation. Finally, rural households affected by straw burning ban policy are significantly induced to increase allocation in short-term saving and non-financing assets, as well as in financing fixed-assets and financial investments.

On the issue of maintaining a balance of private and public interests in satisfying creditors’ claims in bankruptcy proceedings

The article analyzes the problems of satisfying creditors’ claims in bankruptcy proceedings. In the context of a conflict of interests of creditors caused by insufficient property of an insolvent debtor, the search for an optimal model for satisfying their claims was carried out. Common conflict situations arising between pledgees and authorized bodies have been identified. For example, in cases of satisfaction of claims for mandatory payments secured by the seizure of a taxpayer’s property. The tax authorities, as current creditors, also file claims for payment of income tax, property tax and land tax. The legal positions of the Constitutional Court of the Russian Federation are analyzed. It is concluded that it is necessary to eliminate the imbalance of interests of collateral creditors and authorized bodies, and restoration of the security function of the pledge.

Economic Analysis of Seed Spice Cultivation in Gujarat, India

The present investigation was carried out to study the cost of cultivation and returns per hectare of major seed spices in Gujarat. The study was conducted at Banaskantha district for cumin and fennel as per the second highest triennium average area of cumin and fennel and at Junagadh district for coriander as it shows the highest triennium average area of coriander respectively during the year of 2023-24. In Gujarat for 2023-24, cumin cultivation incurred significant costs with hired labour as the largest component at 15.80 per cent, followed closely by family labour (15.65%) and rental value of owned land (13.44%). Fennel farms saw average costs of ₹70468.90 per hectare, peaking at ₹71356.01 on large farms and lowest at ₹67208.33 on small farms, with family labour (17.25%), irrigation (16.04%) and land rental (15.64%) as major expenses. Similarly, coriander farms had an average cost of ₹75939.26 per hectare, highest on large farms at ₹76551.63 and lowest on small farms at ₹74160.06, with rental value on owned land (18.95%), hired labour (16.35%), and family labour (11.74%) being significant costs. Costs increased with farm size across all crops. Cumin proved most profitable with an input-output ratio of 1:3.08, compared to fennel (1:1.48) and coriander (1:1.76) in the same period.

Legal Analysis on the Special Land Tax Rates for Industrial Land

Legal Analysis on the Special Land Tax Rates for Industrial Land

On increase of land tax in Kazakhstan

Land tax is one of the sources of formation of local budgets, filling their revenue part. The aim is to analyze the legal framework of the existing system of land taxation, to substantiate the need to increase mandatory payments for land. The following methods were used - monographic - to study the foreign experience of land taxation, statistical - to collect data on tax revenues, the state of the land fund, analytical - in the study of methods of tax payment, on the basis of abstract-logical method problems were identified and ways of their solution were proposed. Results - foreign experience of tax regulation has shown that fiscal policy is aimed at creating favorable preferential conditions for agricultural producers and improving soil quality. The existing domestic methodology of tax payments depending on the purposes of application is considered. The analysis of tax payments in dynamics for 7 years is presented. Land tax rates and rent in the context of target use are calculated. It is revealed that the tax for peasant (farm) farms in accordance with the income from the sale of agricultural products is not quite acceptable, as the costs of its production are not taken into account. Conclusions - it is established that a 40-fold increase in the land tax is premature, since to date such a measure is legislatively approved in the amount of 20-fold. It is recommended to increase the tax burden on residential lands for individual residential construction, shopping and entertainment centers and industrial facilities. Involvement in agricultural turnover of 62.5 million hectares of pastures, concentrated in the category of reserve lands, will make it possible to improve their quality level and receive additional money for the state budget.

Reviews on the Land Use and Land Cover Changes in Bangkok

Remote sensing has been a highly effective and efficient method for spatial and socio-political analyses for several decades. It utilizes satellite images to map land use and land cover (LULC) and detect changes in this regard. One of Southeast Asia’s megacities, Bangkok has undergone significant land use dynamics and related socioeconomic activity changes. Recently, the new Land and Buildings Tax Act B.E. 2562 (A.D. 2019) has been implemented, which could impact land-use changes, particularly in vacant lands. This study aims to review the literature on LULC changes in Bangkok since the implementation of the land tax and to provide a summary of the main findings. The reviews indicate that previous literature on LULC in Bangkok has primarily focused on environmental or spatial factors, rather than socio-economic ones. This highlights a gap in our understanding of the socio-economic and LULC impacts of land taxation.

Assessment of the quality of forecasts of seasonal fluctuations of budget revenues as part of effective management of public finances in Ukraine

Seasonal fluctuations in revenues to the budgets of Ukraine at different levels can significantly affect the fulfillment of financial obligations of the state and territorial communities, especially in conditions of martial law. The accuracy of forecasting such fluctuations becomes critically important for the formation of a balanced budget policy and ensuring timely financing of priority state programs. The purpose of the article is to assess the quality of forecasts of seasonal fluctuations in budget revenues of different levels in Ukraine during martial law. The research is aimed at increasing the efficiency of financial management in the crisis, which, in turn, will contribute to strengthening the economic security and stability of Ukraine. It is a continuation of the authors' previous research. Within the framework of the study, the actual indicators of receipts of the largest budget-forming taxes to the state budget of the Volyn region and to the local budgets of the Volyn region for January–May 2024 were analyzed and compared with previously obtained forecast data. To assess the quality of forecasts, a scale was used, according to which the accuracy of forecasts is ranked depending on the value of the mean absolute percentage error (MAPE) of the forecast as follows: high (<=10%), good (10.1–20%), satisfactory (20.1–40%), poor (40.1–50%), unsatisfactory (>50%). It was found that during the analyzed period, the accuracy of forecasts of seasonal revenues to the state budget in the Volyn region for VAT from goods imported into the customs territory of Ukraine was good (the MAPE of forecasts was 18.8%); for customs duties on goods imported by business entities – satisfactory (28.2%); for personal income tax paid by tax agents from the taxpayer's income in the form of wages – high (6.4%); for excise tax on vehicles imported into the customs territory of Ukraine – satisfactory (39.5%). It was determined that the accuracy of forecasts of seasonal revenues to the local budgets of the Volyn region for personal income tax paid by tax agents from the taxpayer's income in the form of wages was high (the MAPE of forecasts was 6.4%); for the single tax on individuals – satisfactory (25.0%); for land tax on legal entities – satisfactory (39.7%); for rent from legal entities – high (3.8%).

Analysis of the Supreme Court’s practice regarding the correlation between the amount of rent for land owned by the state or municipality and the normative monetary valuation of the land plot

Analysis of the Supreme Court’s practice regarding the correlation between the amount of rent for land owned by the state or municipality and the normative monetary valuation of the land plot

Enabling role of policies to make public charging infrastructure development viable in an Indian city: A modelling-based analysis

The present paper is concerned with shedding light on the financial viability of setting up public charging infrastructure in a range of implementation situations in an Indian city and the possible role of policies and regulations to make charging business attractive. The nascency of the electric mobility sector and its fast-evolving technological landscape along with possibility of different charging use-cases make it difficult to templatize the financial evaluation of charging business. With the help of a publicly available peer-reviewed financial tool which has been specifically developed to analyze the possible financial outcome of an investment in public charging infrastructure for electric vehicles (EVs) in Indian context, the study examines the business attractiveness of setting up a public charging station in four unique use-cases such as charging at public parking, destination charging, on-the-go charging, and shared workplace charging. The study employs Project Internal Rate of Return as the primary financial yardstick that is being benchmarked with a hurdle rate or target rate of return to make the evaluation as objective as possible. The financial modelling aptly captures the dynamics of India’s EV charging market by considering the possible variations in charging infrastructure configuration, electricity tariffs and regulations, provision for land rental, charging fees and other such factors. It further demystifies the potential impact of key variables on a project’s business case. This research would help design policies, regulations, support mechanisms and terms of reference for public charging infrastructure projects in the country. Policymakers, implementing authorities, regulators, potential investors, and financial institutions are expected to benefit from the analyses.

The decline and transformation of smallholders in Chinese agriculture: national trends

ABSTRACT Using data from official statistical sources and a nationally representative survey, we find that since 2001, China’s agricultural labor force has declined by over 50 percent—a loss of over 200 million smallholders, probably the largest in human history. This trend is the most pronounced in livestock sectors: from 2012 to 2021, 62.5 million smallholder units have disappeared. The 150 million remaining smallholders are mostly commodity producers, participating widely in commodity relations to access agrochemicals, machinery, rental land, and wage labor to produce for markets. The ageing smallholder population also face challenges in intergenerational reproduction, which will accelerate its decline.

Estimating prevented planting coverage factor variation

Abstract Prevented planting payments reimburse crop producers for losses from not being able to plant. These payments provide critical protection to producers; however, these payments, which are determined using a nationwide, crop-specific coverage factor, have been questioned to induce moral hazard. Depending on the region and crop insurance coverage, payments from this provision exceed producers’ losses. This paper estimates the prevented planting coverage factor by coverage level and region that would equitably reimburse corn and soybean producers for their losses. We find the prevented planting coverage factor has significant variation across coverage levels and location within our study region. The prevented planting coverage factor was found to decline as the policy coverage level increases. The further north in the study region the higher the coverage factor, likely due to increased land rent expenses. The results provide a unique perspective of how these coverage factors would vary to equitably compensate producers for losses, which addresses the moral hazard concerns with prevented planting.

Farm characteristics and exogenous factors influencing the choice to buy land in Italy

Access to land is one of the key factors of farm growth, while at the same time, related research is characterised by important gaps, in particular facing the change over time in the nature and role of drivers of the land market. The objective of this research is to identify the endogenous and exogenous factors that affect the decision to purchase land in Italy between 2013 and 2020. Five probit regression models were implemented to understand the role of a set of different determinants in land investment decisions. The results show that factors related to capital in machinery and equipment, energy production and the presence of a successor are endogenous factors that positively influence the purchase decision. The ratio of rented land to utilised agricultural area and of family work units to total work units are endogenic factors that negatively influence the purchase decision. Exogenous factors related to the cost of capital and inflation rate affect the purchase of land in an opposite way, negatively and positively respectively. The role of Utilised Agricultural Area and Gross Saleable Production per hectare varies depending on the specialisation considered. The research can support policymakers in designing policies to promote the survival and growth of farms, as well as to facilitate land investment by reducing barriers to land acquisition.

Pemikiran Taqiyuddin An-Nabhani dan Yusuf Al-Qaradhawi Tentang Sewa Menyewa Lahan Pertanian Relevansi Masyarakat Petani di Indonesia

After in-depth study, it can be concluded that Taqiyuddin an-Nabhani put forward several regulations regarding the rental of agricultural land. It requires every agricultural land owner to manage the land optimally and prohibits renting out agricultural land for rent in the form of food or produce from the land. Apart from that, he also prohibits renting out land for a third or a quarter of the proceeds. On the other hand, Yusuf al-Qaradawi also has a similar view. According to him, every land owner should manage his own land. He prohibits renting out land for money, dirhams or dinars, both in the long and short term. In terms of differences between the two opinions, the aspect of renting agricultural land lies in the muzara'ah contract. Taqiyuddin an-Nabhani is legally prohibited from renting agricultural land with a muzara'ah agreement. Meanwhile, Yusuf al-Qaradawi rented agricultural land with a muzara'ah agreement, which was permitted with the encouragement of ta'awun. These two figures have their own special features in exploring these thoughts. The hadith used by each figure has strengths and weaknesses. Taqiyuddin an-Nabhani is based on the istinban method carried out by Taqiyuddin an-Nabhani using the arguments of the Al-Qur'an, As-Sunnah, ijma friends and Qiyas as one of his ijtihad methods. On the other hand, Yusuf al-Qaradawi also used hadith, but he also used qiyas as his method. It can be concluded that these two scholars expressed their opinions in the context of leasing agricultural land which is relevant for farming communities in Indonesia. It is hoped that the implementation of this law can create justice in the rental system, avoid chaos, and pay attention to the benefit of the Indonesian people from a political perspective. However, from the perspective of other scholars, they actually allow rental transactions for agricultural land based on the quality of the strength of this argument.

Optimization of Methods for Rent Assessment of Land Parcels with the Permitted Use for Improvement

The paper deals with the comprehensive study of calculation methods and the author’s methodology for adjusting the amount of rental payments for land parcels in state ownership with the permitted use for improvement using the case of Irkutsk city. The paper is focused on the urgent problem of compliance with established principles for determination of rent for land parcels, especially the principles of predictability of calculations, prevention of deterioration in the economic condition of land users and support of socially significant activities. A study of domestic and foreign practice has revealed two main problems in calculation of land rent: the adequacy of the cadastral value of land, mainly due to taking into account the maximum number of relevant factors, and the correctness of adjustment factors to this value when determining the rental rate. Using Irkutsk city as an example, the following shortcomings were found in the existing approaches: inaccuracy of the calculations and fixed coefficients and percentages applied to the calculation of rent within the municipality, regardless of the forms of permitted use. Special attention is paid to areas intended for improvement. These areas cannot be classified as investment assets that bring economic benefits. It is proposed to individualize the determination of adjustment factors to the cadastral value, taking into account the cadastral quarter and the type of permitted use. The developed changes comply with the principles for determination of rent enshrined in the legislation of the Russian Federation. The proposed methodological improvements were tested by comparison of actual and estimated rent receipts to the budget of Irkutsk city in 2023. The application of the proposed methodology will prevent the termination of land lease agreements due to unreasonably inflated rent costs, ensuring a balance of public and private interests.