Measurment of the Effectiveness of Use-Value Taxation

  • December 21, 1979
  • • Written by:  Jerry T. Ferguson 

Winter 1979, Vol 4, No 2

Abstract: This article develops a methodology to gauge the effectiveness of use-value taxation as an aid to preserving farmland from rapid and perhaps premature development. Using the results from a program established in Virginia, it addresses current issues of great interest to the many states now seeking ways to evaluate programs legislated several years ago.