El impuesto a la tierra: una discusión de sus efectos económicos para el caso argentino

Abstract

The influence of a land tax on the adoption of technology by agricultural producers is discussed in this paper. A land tax has been traditionally considered as neutral on resource allocation and hence superior to other means of taxation (e.g., export taxes). Taking into account the Argentine experience two models are analyzed: the first includes the effects of production uncertainty and the second one assumes credit market rationing. It is shown that the intensity of technology adoption is affected by a tax land in two main cases: 1) when the market for land is closed (short run) and burden of the tax cannot modify the price of land; 2) when the producer is rationed in the credit market and technology is supplied elastically.