Land Tax Research Articles

Landwirtschaft im nationalen Wettbewerb und die Rolle des Bodenmarktes

Abstract German agriculture exhibits persistent income problems. While larger farms are on average quite profitable, this is consistently not true for the majority of part-time and small- and medium-sized family farms. These farms are particularly prominent in the southern and western parts of Germany while larger family and corporate farms dominate the north and the east. Competition among farms is fierce on land markets. Particularly regions with smaller farms exhibit high land prices, often higher than the Ricardian land rents. This market disequilibria as well as the persistence of income deficits for small farms can be attributed to agricultural subsidies, tax benefits and legal privileges.

Substantiation of Estimation Methods of Technogenic Noise Impact in Cadastral Value Determination of Land Plots

This article presents a substantiation of methods for assessing the impact of anthropogenic noise pollution for land taxation. Statistical analyses have been carried out in order to establish the dependence of the market value of land plots for residential development in St. Petersburg on noise pollution caused by transport infrastructure facilities. The obtained data allowed us to conclude that in the modern conditions of the imperfect market, the considered factor is externalized. When finding the dependence, it can be included in the economic–mathematical model of cadastral value determination as an internal factor of the market, thus ensuring the principle of fairness of taxation. The lack of market reaction dictates the need to internalize negative environmental externalities through state regulation of land redistribution or redistribution of the tax burden between land rightholders and rightholders of objects that create noise.

State regulation of negative infrastructure-related externalities in the system of land relations

The subject of the study is the system of land relations in Russia, the imperfection of which gives rise to negative infrastructural externalities caused by the modernization and development of linear engineering infrastructure The objective of the work is to develop methods for state regulation of the external effects, the main one of which is internalization through land taxation. In the work the concept of “negative infrastructure-related externalities”, their structure and economic nature in land relations are introduced. Also the consequences of negative infrastructure-related externalities on the economic interests of owners of encumbered land plots are determined. To overcome those issues the economic mechanism for regulating the use of land resources and their redistribution is developed. The scope of application of research results covers a lot of long-term aims: from the differentiation of land taxation for the internalization of negative infrastructure-related externalities to territorial planning at all levels.

Housing beyond land rent?: A critique of market housing solutionism

Toronto is in a housing crisis. Many residents lack access to adequate and affordable housing. In response, neoliberals and reformers have radicalized their advocacy for more market housing as the only possible alternative. Drawing attention to the role housing plays in the reproduction of labour power and the crisis-ridden dynamic of capital accumulation, we highlight the inability of market housing to meet a range of social needs. We tackle crucial weaknesses of the housing supply argument, including, first, its quantitative orientation; second, its impatience with those who defend existing housing options; third, its historical amnesia; fourth; its pop-economist (mis-)understanding of housing markets; fifth, its superficial critique of zoning, and sixth, its illusory embrace of seemingly alternative ways of organizing housing spatially: mixed-use and inclusionary zoning. Reflecting on the recent municipal by-election in Toronto, we also consider what it would take to shift course towards decommodified and decolonial housing futures.

Toolkit for increasing the efficiency of land resource use in the territorial communities' management

The article examines the main tools for achieving more efficient and sustainable use of land resources in managing territorial communities. The place of use of land resources in the management of territorial communities is analyzed. In this context, land resources are objects of the management of territorial communities, which include the territory, the air space above it, soils, vegetation, and natural resources that have material form and monetary value and can also potentially participate in the production of agricultural or industrial products, performing works, providing services, and bringing income to their owners in the form of land rent. It was emphasized that Ukraine is currently facing numerous problems caused by the war, particularly insufficient funding at the disposal of territorial communities, and therefore, the main goal is the most efficient use of all available resources, in particular land resources, to ensure development and increase their independence. Primarily financial, maximizing the potential of individual territories. The main tools for increasing the efficiency of the use of land resources in the management of territorial communities are identified the implementation of geo-information systems, economic mechanisms, land development, and zoning planning, the establishment of environmental standards, public involvement in the process of land resource management, and raising the level of awareness and education in the field of effective land use. Having analyzed the management of land resources in Ukraine, especially in the context of new territorial communities, it was noted the presence of several significant problems, in particular, such as: insufficiently defined boundaries of the territory of the community, restrictions on the use of land outside settlements, insufficient income to the local budget from land payments, limited possibility of making strategic plans due to lack of information about land resources, problems of land pollution, refusal to grant land to citizens, difficulties in attracting investors and business development in the territory of the community, underestimation and incorrect reservation of promising territories for development, low quality of maintenance of reclamation systems and problems with illegal use of forest resources. Keywords: land resources, management of land resources, territorial communities, efficiency of use of land resources, decentralization.

Tax and Customs Revenues During the Kingdom of Aceh Darussalam

The Kingdom of Aceh Darussalam (ruled 1514 to 1903) was a famous Islamic kingdom in the history of the archipelago. The peak of its glory was reached during the time of Sultan Iskandar Muda (reigned 1607-1636). The glory and fame of this kingdom was created because of Sultan Iskandar Muda's ability to regulate political-economic policies, especially the tax and customs sectors as the main pillars of the kingdom's wealth income. This article discusses the income of royal wealth from the tax and customs sector, which includes tax and excise objects, the management of their collection and the sultan's policies in reviving the tax sector. Sultan Iskandar Muda has built the port of Bandar Aceh into a large port and concentrated the trade in pepper and commodities which have a high selling value on the world market only in this city. The impact is that Bandar Aceh is visited by merchant ships from the archipelago and abroad. Traders, foreign and local, are charged taxes and excise, such as adat stamp or adat lapik cap (the sultan's permission to land), adat wase kuala (fees for guarding parking and guarding ships entering and leaving the port), stall tax on merchandise/ trading place. Taxes are also collected from local traders who sell at the market. Apart from that, land tax is also levied (wase tanoh), farmers who receive irrigation are subject to the customary but umong tax, farmers who seek forest products are subject to wase gle tax), people who litigate in court are subject to the customary tuha tax, people who die but do not leaving his heirs his wealth to be put into the royal treasury, as well as foreign traders. Income from various types of taxes and excise is intended to build various facilities and infrastructure to strengthen and advance the kingdom

ECONOMIC ISSUES OF LAND USE IMPROVEMENT AND ACTIVATION OF THE LAND MARKET IN UKRAINE

Land resources, together with other means of production, are actively used in the process of social and economic activity in Ukraine. Under such conditions, the system of land relations, the main forms of land ownership, as well as the peculiarities of owning and using it, which correspond to world experience, were formed. On the basis of the study of scientific works, the land legislation of Ukraine and conducting research, the problematic issues of land relations in the conditions of the development of the market economy in Ukraine and the improvement of the efficiency of land as a resource and means of labor are presented. Ukraine’s desire to rebuild land relations and develop them in accordance with world standards objectively led to the formation of a new system of land management and land use, which is focused on achieving sustainable development, on the formation of an effective landowner and subject of activity on land. In Ukraine, the basic principles of effective development of land management have been created, which provide for equal rights for all forms and subjects of land ownership. In order to ensure a strong economy of the state, special attention should be paid to the activation of the land market, the increase in the amount of rental income of farms and subjects. This should significantly increase the socio-economic development of Ukraine’s economy. Land rent acts as an economic form of realizing the right to own land through rent, occupies a prominent place in pricing, directly shapes the price of land, which is extremely important for the potential of agriculture in market conditions. Economic prerequisites and mechanisms for the effective functioning of land ownership entities are expected to be provided through state regulation of the domestic land market using mainly monetary and commodity interventions. Considerable attention should be paid to the mechanisms of ensuring the solvency of land owners and users and the activation of the processes of further privatization of land resources with the help of preferential lending. The problem of activation and stabilization of the land market began to be solved thanks to the state policy in Ukraine, which is oriented towards European integration.

The Economic Value of Onion Farming Land and Its Impact on Farming Activities in Lambu District, Bima Regency

The research aims to: (1) Analyze the economic value of land (land rent) for shallot farming, both as land rent and economic surplus; (2) Analyze the costs and income of shallot farming in Lambu District, Bima Regency, NTB; and (3) Knowing farmers' perceptions of shallot farming activities. The research method is an exploratory-descriptive research method. This research was conducted in 2 (two) locations which are centers for the development of superior shallot commodities in Lambu District, Bima Regency, NTB, namely: Rasabou Village and Lambu Village. The number of samples at each location was 15 farmer households. Data were analyzed descriptively. The results show that: (1) The economic value of land as an economic surplus (land rent or economic rent or reaches) IDR 80,510,400/ha (94.45% comes from the economic surplus of dry season shallots); while the rental price (contact rent) is IDR 20,00,000 (66.25% is the dry season rental value); (2). The average production cost for red onion farming is IDR 87,582,200, while the production value reaches IDR 150,375,000, - resulting in a profit of IDR 62,792,800/ha; (3) The high profits and large absorption of labor in shallot farming have resulted in the emergence/judgment of farmers and farm workers that dry season farming (shallots) is more important than the rainy season (rice or other crops).

Crop diversification, land price spillovers, and land governance: evidence from China

IntroductionCrop diversification from grain to non-grain production is often considered a threat to food security in many populous countries with limited arable land. Yet its potential spillover effect has not been fully studied. This study explores a unique plot-level dataset to particularly quantify the spillover effect of non-grain production on the land rental price of grain production from the perspective of factor opportunity cost and proposes corresponding land management strategies.MethodsData used in this study came from a field survey conducted in Jiangsu province. OLS method was employed to test the effect of non-grain production on the rent price of grain production farmland, combined with plot-level heterogeneity analysis. In addition, Quantile method was used for robustness check.ResultsOur main finding indicates that converting land use from grain production to non-grain production significantly increases the land rental rate of surrounding plots for grain production by 222.02 yuan/mu, accounting for 28.75% of the total land rent (772.25 yuan/mu). This spillover effect exhibits a stronger trend as the contracted land scale expands. However, the kin relationship among contract parties can weaken this effect, indicating that social ties can work as a mediator in offsetting the negative shock of the rental rate increase due to non-grain production. In order to keep the land rent under control, rural land use is actively harnessed by local governments at a guided price.DiscussionBased on the empirical results, the study recommends comprehensive land use planning and a regionally regulated land transfer market in order to achieve a balance between food security and a diversified agricultural structure.

Toward sustainable cities: Where the electric vehicle users reside matters

This paper investigates how different location patterns of electric vehicle (EV) users affect the outcomes of an urban-space economy. In a linear city where firms and residents compete for land, I show that the location patterns of EV users exert significant impact on traffic pollution externalities and urban land rent revenues. In particular, the urban spatial structure with EV users residing in the suburbs (instead of the center) is associated with a better urban environment and higher land rent revenues. From society’s point of view, the increased land rents may be levied by governments to subsidize suburban residents in buying EVs or to invest in building charging stations, achieving higher efficiency.

Neighborhood Does Matter: Farmers’ Local Social Interactions and Land Rental Behaviors in China

The transfer of farmland is an important area of rural development research; however, the impact of rural social networks has been neglected in studies. The aim of this study is to explore the effects, mechanisms, and heterogeneity of neighbors’ behavior on the process of land renting by farmers. Based on the data of the China Family Panel Studies in 2018, this research empirically analyzes the impact of community-level, local social interactions on the land rental behavior of farmers and its mechanisms using a spatial probit model. The results of this study indicate that neighbors’ land rental behavior positively and significantly affects that of other farmers in the same village. In addition, neighbors’ land rental encourages other farmers in the same village to follow suit through an increase in the perceived importance of the Internet among the farmers. In addition, there is heterogeneity in neighborhood influence. Notably, the impact of social networks on the renting out of the land by farmers, as evidenced in this study, is a key factor in accelerating the circulation of rural land and promoting rural development, thus contributing to the process of rural revitalization and its recording in the literature.

Credit Market Imperfections, Urban Land Rents and the Henry George Theorem

Cet article étudie l’impact du marché du crédit sur les prix du foncier et ses implications en termes de politiques fiscales. Nous introduisons un coût à l’emprunt et une contrainte d’apport personnel dans le modèle standard d’économie urbaine. Ces imperfections s’avèrent réduire les prix de la terre dans les localisations les plus attractives. Cette baisse est d’autant plus forte que les terres sont rares et les villes peuplées et dotées d’infrastructures de transport inefficaces. La contrainte d’apport personnel peut générer des écarts d’utilités d’équilibre entre des ménages initialement homogènes. Le théorème d’Henry George, selon lequel une taxe confisquant les rentes foncières suffit à financer les biens publics, doit être amendé en présence de contraintes de crédit. Pour chaque type d’imperfections du marché du crédit, nous proposons un système de taxation optimale .

ЗЕМЕЛЬНІ РЕСУРСИ В СИСТЕМІ ОПОДАТКУВАННЯ СУБ’ЄКТІВ АГРОБІЗНЕСУ

Land resources in the agribusiness sector are the main element of production and resource potential, the use of which ensures obtaining economic benefits from agricultural production. The article examines the specifics of taxation of land resources in the field of agribusiness. The paper establishes that taxation of land resources in the agribusiness sector has its own peculiarities depending on the type of land plot and legal relations of land use, the organisational and legal status of agricultural producers and the system of their taxation. It identifies the main tax payments levied for land use by agribusinesses. The publication establishes that tax revenues to local budgets are represented by land tax, rent for communal land, single tax on agricultural producers applying the simplified taxation system, personal income tax (PIT) received from lease or sale of land plots, and a positive difference between the minimum tax liability and the amount of taxes paid by agribusiness entities that own agricultural land. The study shows the dynamics of tax revenues from the use of land resources and establishes that the largest source of tax revenues from land use is the rent for communal land paid by agricultural companies – legal entities. It systemises the main categories of agribusiness entities that have to calculate the minimum tax liability for the use of agricultural land. It is proved that the current mechanism for calculating the minimum tax liability will increase the tax burden on small agribusinesses. Basic proposals for improvement of taxation in the field of land use by agricultural producers are presented, which should be implemented with due regard for the organisational and legal status of agribusiness entities, the size of their land use and specialisation of agricultural production. Reforms in the field of agribusiness taxation should be aimed at stimulating the development of farms and medium-sized agricultural enterprises.

АНАЛІЗ ДЕРЖАВНИХ СТИМУЛІВ ДЛЯ ЗАЛУЧЕННЯ ІНВЕСТИЦІЙ У ЦИФРОВУ ЕКОНОМІКУ

The article is devoted to the substantiation of the theoretical foundations and the development of practical recommendations regarding the study of the influence of state incentives on the attraction of investments in the digital economy. It was revealed that digital transformation requires a combination of infrastructure and investments. Given the definition of the concept of “incentive” as a reason or inducement that encourages parties to certain behavior or certain actions, currently in the legal context incentives are created through laws, regulations, financial subsidies or tax levers. It is noted that state incentives are used as tools to encourage desired behavior and achieve state policy goals. Systematized state incentives for attracting investments in the digital economy: state digitalization programs; withdrawal of digitalization investments from the tax base of companies; preferential tax rates and “tax holidays” (VAT, PnPP, personal income tax, EUV); preferential loans and grants; accelerated depreciation of fixed assets; exemption from payment of fees for infrastructure, real estate and land rent; innovative export insurance; public procurement of digital innovations. The analysis of state incentives for attracting investments in the digital economy of countries such as the USA, Great Britain, Luxembourg and Germany was carried out. For example, in the US – federal grant funding to support digital inclusion programs in states and territories. The UK encourages venture capital investment through schemes such as enterprise investment (EIS), investment in start-up enterprises (SEIS). Tax incentives for investments are widespread in Luxembourg. In Germany, the most common incentive is State programs aimed at influencing the investment behavior of businesses for the purpose of economic development. It has been determined that national digital competitiveness is the result of investment in education and the provision of the skills required by the labor market. According to the annual Aggregate Digital Economy and Society Index (DESI) for EU member states, Finland, Denmark, the Netherlands and Sweden are the most digitized, and the Top 10 in the IMD World Digital Competitiveness Ranking are occupied by such countries as: the USA, the Netherlands, Singapore, Denmark, Switzerland, Republic of Korea, Sweden, Finland, Taiwan (Chinese Taipei), Hong Kong SAR. Tools for stimulating investment activity and measures for the implementation of appropriate incentives for the digitalization of the economy in Ukraine are disclosed.

Համայնքների եկամուտների հավաքագրման արդի խնդիրները և բարելավման ուղիները / Current Problems of Community Revenue Collection and Ways of Improvement

The purpose of this research is to analyze the challenges faced by communities in the Republic of Armenia in revenue collection, paying particular attention to property tax and land tax as primary revenue sources. In addition, the aim of the study is to highlight the importance of upgrading income sources in communities to meet development trends, thereby providing recommendations for improvement.

States' Taxation of Mineral Rights and Land: Supreme Court of India expounds the law

States' Taxation of Mineral Rights and Land: Supreme Court of India expounds the law

Fairness of Land Value Taxation: A Derivation of Optimal Tax from behind a Veil of Ignorance

Fairness of Land Value Taxation: A Derivation of Optimal Tax from behind a Veil of Ignorance

Consideration of the ecological factor during the cadastral assessment of the land of industrial enterprises

In 2022, a new state cadastral assessment took place in the Russian Federation, which does not determine the details of including a sanitary protection zone and assessing its cost to adjust the total cost of plots. The purpose of this study is to justify a return to the normative establishment of tax rates, taking into account changes in the state policy of regulating land and property relations. The purpose of the study was achieved by performing two tasks: analysing the share of the area of the sanitary protection zone, which should be taken into account when assessing the main land use of the enterprise, and determining the cost of this part of the sanitary protection zone. To solve the problems, standards and theoretical works are analysed, as well as the actual practice of using sanitary protection zones with regulatory requirements is compared. The result of the study is the possibility to use aggregated methods to calculate additional adjustments for industrial sites and territories with a sanitary protection zone, using the norms of green spaces and the costs of creation. These results can serve as a basis for the development of effective measures and regulations in the field of taxation of land and property relations.

What would it look like? Visualizing a future US Corn Belt landscape with more table food production

Abstract Most farmland in the US Corn Belt is used to grow row crops at large scales (e.g., corn, soybean) that are highly processed before entering the human food stream rather than specialty crops grown in smaller areas and meant for direct human consumption (table food). Bolstering local table food production close to urban populations in this region through peri-urban agriculture (PUA) could enhance sustainability and resilience. Understanding factors influencing PUA producers' preferences and willingness to produce table food would enable supportive planning and policy efforts. This study combined land use visualization and survey data to examine the potential for increased local table food production for the US Corn Belt. We developed a spatial visualization of current agricultural land use and a future scenario with increased table food production designed to meet 50% of dietary requirements for a metropolitan population in 2050. A survey was administered to row crop (1360) and specialty crop (55) producers near Des Moines, Iowa, US to understand current and intended agricultural land use and factors influencing production. Responses from 316 row crop and 25 specialty crop producers were eligible for this analysis. A future scenario with increased table food production would require less than 3% of available agricultural land and some additional producers (approximately 130, primarily for grain production). Survey responses indicated PUA producers planned small increases in table food production in the next three to five years. Producer plans, including land rental for table food production, could provide approximately 25% of residents' fruit, vegetables, and grains, an increase from the baseline of 2%. Row crop producers ranked food safety regulations, and specialty producers ranked labor concerns as strong influences on their decision-making. Both groups indicated that crop insurance and processing facilities were also important. Increasing table food production by clustering mid-scale operations to increase economies of scale and strengthening supply chains and production infrastructure could provide new profitable opportunities for farmers and more resilient food systems for growing urban regions in the US Corn Belt. Continuing to address producer factors and landscape-scale environmental impacts will be critical in considering food system sustainability challenges holistically.

The Necessity to Calculate the Impact of Climate Risks on Determining the Cadastral Assessment of Agricultural Lands

Armenia, with its entire territory, is considered the most sensitive country to climate change. The land tax rate for agricultural lands is determined at 15 percent of the estimated net income determined by their cadastral assessment. The cadastral assessment of agricultural lands in the Republic of Armenia was carried out in 2002-2004.During the assessment, the materials of land management, soil science, geobotanical, and other studies and research conducted in the 1970-1980s were taken as a basis. The article presents the results of research and analysis conducted by the authors during 2020-2023, on the impact of climate risks on the yield and quality of crops on agricultural lands in the Republic of Armenia. As a result of the research, it turns out that among climate risks, the greatest damage to agricultural lands in the Republic of Armenia is caused by frost, hail, and drought, which affects the quantity and quality of crops from agricultural lands, and consequently the income received, which, however, does not reduce the tax burden of the landowner. As a result of the research, to modernize the assessment methodology in the process of calculating net income, it is recommended to adopt the revised calculation method developed and proposed by the authors using risk reduction coefficients (climate risks).