El impuesto a la tierra: su impacto potencial sobre la producción agropecuaria
Abstract
The paper analyses the potential impact of a land tax on the productivity, factor utilization and land prices in the agricultural sector. The method used is a graphical analysis of the production function concept. The application of a land tax will promote the production and efficiency of the sector through the response of the inefficient producers and increase the activity in the land market. If the application of the land tax is accompanied by and increase in product prices, production response will be larger through the readaptation of efficient producers to a more rational tax structure.
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