ABSTRACT
The land ownership and tenure section reflects new themes and models, as well as traditional themes. The section on real property taxation includes discussions of the burden and incidence of a real property tax, taxation of land rent, and land-use assessment and its implications. In addition, traditional subjects in the literature of land ownership and tenure continue to be of importance, especially for policy analysis. Landownership concentration and characteristics bear importantly on policies for cropland development and soil conservation. As for agricultural land taxation, the majority of the literature since 1980 has dealt with the taxation of agricultural land rent and the merits of a use-value assessment of agricultural land. Use-value assessment has been enacted by taxing authorities to achieve two goals: to make the real property tax fair and as a consequence of an unprejudiced property tax, to preserve farmland. The bibliography points to literature on these issues, as well as issues dealing with tax burden and incidence.
