Because of increasing rural land values, potential estate problems have been created for farm owners. This study was conducted to analyze land use changes when the farm owner dies. Land use changes and factors related to use change for estates subjected to probate court during 1971-1975, in the selected Utah counties, are described in this thesis. County records were searched for information pertaining to farm estates probaged in six Utah counties. Individuals handling the affairs of the estates were contacted by mail. Questionnaires returned were used in the analysis and are the basis for the conclusions of this study. General conclusions of the study were: 1. Land transferred from agricultural to non-agricultural use most frequently when land was sold by the owner prior to death. Transfer of farm land out of agriculture occurred least often when the farm owner utilized estate planning. 2. Regression analysis of variance was used to determine effects of related factors on disposition of farm land use after the owners death. Purchaser and method of land management were determined to significantly influence estate land use. 3. The marital deduction received considerable attention in the new Federal Estate tax law. Of the study estates which paid death taxes; if the new law had been in effect and each estate had a survivor, the total death tax burden would have been lower.

The purpose of this essay is to investigate the ideological change of the republican party through their migration, abortion and tax policies based on their presidential candidate’s acceptance speeches between 2000 and 2020. The study then aims to explain the ideological change through the vote maximizing theory of Downs (1957). This will be executed through a descriptive idea analytical method as well as a theory testing case study. The study concludes there have been an ideological change and that the theory offers some explanation regarding the rapid change and the directions of the change, however, not regarding the abortion policy change in 2020.

As a form of tax and expenditure limitations, property tax exemptions result in an utility gap between two groups of population residing in the same community: free-riders who are paying less than they receive and contributors who are paying more than they receive. This utility gap is problematic to municipalities because contributors may exit the city as this gap becomes wider. How do municipalities respond to the increasing amount of property tax exemptions? Using 41 Texas cities data from 2000 to 2016, this dissertation examines how property tax exemptions affect municipalities' fiscal behavior. The analysis indicates that property tax exemptions lead to higher property tax burden, change municipalities' revenue structure, and lead to less capital spending.

京都大学 / 0048 / 新制・課程博士 / 博士(経済学) / 甲第18757号 / 経博第508号 / 新制||経||272(附属図書館) / 31708 / 京都大学大学院経済学研究科経済学専攻 / (主査)教授 植田 和弘, 教授 神事 直人, 教授 柴田 章久 / 学位規則第4条第1項該当 / Doctor of Economics / Kyoto University / DGAM

This study describes landowners’ willingness to hire consulting foresters and compares forest management expenses between the 1990s (1995-1997) and 2015. Two thousand and ten Mississippi non-industrial private forest (NIPF) landowners were selected randomly from a tax roll mail list maintained by Mississippi State University. Participants were surveyed to identify the characteristics of those landowners willing to hire consultants and compared the landowners’ participation in forestry-related activities during the 1990s and 2015. Results indicated three fourth of the survey participants were not willing to use a consultant to manage their forest land. However, consultant fees have increased from the 1990s to 2015. Landowners with larger forest tracts, higher incomes, and higher education levels were more likely to hire consultants. In contrast, age was negatively correlated with willingness to hire a consultant. These findings would be helpful in designing and implementing more effective policy instruments, and improving landowners’ participation in forest management.

No description available.

Vår uppsats syftar till att undersöka hur kapitalvinstbeskattningen på fastigheter och amorteringskraven på de lån som tas påverkar rörligheten på bostadsmarknaden idag. Vi kunde se att ämnet ofta är med i debatt men att det ändå inte utförts mycket studier i Sverige men det visade sig finnas studier som gjorts i USA. Vi har i vår studie på ett liknande sett valt att studera hur amorteringskravens införande påverkat bostadspriserna och hushållens utgifter genom att vi jämfört statistik, innan respektive efter dessa regleringars införande. Vi har valt att fokusera på enskilda fall då vi selektivt har valt ut 17 kommuner att undersöka. Detta kan beskrivas som en ”multiple case study” där vi vid varje enskilt fall gör en kvantitativ analys genom insamlad data. Det finns enligt teorin flertalet olika sorters inlåsningseffekter, exempelvis då hushåll aktivt väljer att undvika kostnader då deras nya boende kommer leda till högre månadskostnader efter flytt. Den data vi samlat in visar på att det i flertalet av de studerade kommunerna blir en betydande kostnad som uppkommer då individer väljer att flytta. Med tanke på den prisutveckling som skett på både bostadsrätter och villor över de senaste 20 åren borde respektive hushåll behöva låna mer pengar och därmed dra på sig högre kostnader även om de väljer att flytta till en mindre bostad. Teorin nämner ekonomiska inlåsningseffekter och inom dessa är vinstdriven inlåsning något som uppstår i samhällen som är liberala och globaliserade. Vår empiri visar på att de individer som bott en längre tid i en villa har fått en kraftig värdeökning på sina bostäder. Detta innebär att de behöver skatta mer, vilket är att se som en kostnad, vilket gör att de tjänar mindre när de säljer sina bostäder. Ökade skattekostnader leder enligt teorin till att benägenheten att flytta minskar. För varje 1000 USD, ca 10 000 kronor, som skattekostnader ökar minskar individens och hushållens benägenhet att flytta med 1 procent. Genomsnittet för de 17 studerade kommunerna ligger på ca 369 000 kronor vilket då borde innebära en minskning i benägenhet att flytta med 36,9 procent. Då tanken med amorteringskraven är att hushåll inte ska belåna sig lika högt som tidigare så kommer folk att bli mer restriktiva i sitt lånande vilket då gör att priserna kommer falla. Detta kommer innebära att de som köpt bostäderna då inte vill sälja eftersom de gör en förlust vilket i globalt och liberalt samhälle är ett vardagligt tänk. Därmed finns det inga bostäder som kan tänkas att säljas, flyttkedjornas rörlighet hämmas och inlåsningseffekter uppstår. Vår insamlade data visar på att det första amorteringskravet hade den efterfrågade effekten till viss del då priserna innan, under och kort efter just själva införandet av det första amorteringskravet minskade. Detta är dock mer påtagligt för bostadsrätter där det tydligt framgår att priserna per kvadratmeter sjönk medann K/T-talet för villor, trots att även kvadratmeterpriserna för dessa sjönk, låg kvar på mer stabila nivåer. Det tolkar vi som om att de skatteregler och amorteringskrav som finns idag leder till att folk inte vill flytta då de drar på sig stora kostnader vid en eventuell flytt. Både direkta, vinstskatten, men också retroaktiva i form av ökade månadskostnader. / This thesis analyzes the capital income taxes on real estate and the amortization of loans whether it will have an effect on the real estate market. The topic is up for debate but still not many studies have been made in Sweden. We found studies in the USA and have conducted our research in a similar way of studying the effects of the amortization requirements effect on the accommodation price and households costs. This is done by comparing statistics before and after the amortization requirements have been imposed. We decided to focus on specific cases and have chosen 17 different municipalities to look into. Our research can be described as a multiple case study where every individual case becomes a quantitative analysis though collected data. Different lock-in effects can be found and for example when a household chooses to avoid costs since a new house will lead in to higher monthly costs. The collected data shows that a majority of the municipalities will have significant increase in costs due to the development of both apartments and villas over the past 20 years. This results in higher loans and cost of moving, even when moving to a smaller accommodation. In the theory, we talk about economic lock-in effects due to a profit driven economy that arises in communities that are liberal and globalized. Our research show that people who have lived in their home for a long time have an accreted value. This accreted value leads to high taxes which can be seen as a cost that will make them earn less when trying to sell their home. Increased capital income taxes will lead to less tendency to move. For every 1000 USD a household pays in property taxes, the likelihood they will move decreases by 1 percent. The average capital gains taxation  of the municipalities studied is 369 000 SEK, which implies the households are less likely to move by 36.9 percent. The idea of amortization requirements is that households should not take as big loans as they would have done before so that people will be more restrictive while taking loans that will lead to falling house prices. This would lead to people who already own their homes to not sell since they will lose money, which in a global and liberal community is a colloquial thought. The result of this is: no housing for sale and the moving chain stops, thus the lock-in effects is inevitable. Our collected data shows that the first amortization requirements had the requested effect on the price before, under and for a short period of time after the imposition decline. However the effect is more significant on dwellings where falling square-meter prices clearly appears while the K/T numbers for houses dropped but still remains stable. We infer the tax law and amortization requirements today will lead to less people moving since it will result in increased costs with a potential move. Both direct, capital income taxes but also retroactive monthly costs.

Thesis advisor: Arthur Lewbel / This thesis consists of two chapters. In Chapter 1, I studied the consumption inequalities between men and women, as well as boys and girls, within the households in Sierra Leone. Through a collective household model, I found that women on average experience lower levels of consumption than men, with the inequality concentrated in households that are large or consist of more women than men. Moreover, there is little evidence of overall consumption inequality by gender for children, while both boys and girls have very high poverty rates. In addition, I developed a new strategy for understanding who is perceived as a child vs. an adult in a household, which improved the estimation. In Chapter 2, I studied the associations between sugar-sweetened beverage (SSB) taxes and adolescent obesity in the US. I found that the taxes were associated with a lower body mass index and a lower probability of being overweight or obese. I found that SSBs and milk consumption had mediating roles, as tax increases were associated with decreases in SSB consumption and increases in milk consumption. Given the limited implementation and recent preemption of SSB taxes across the US, these results would help in understanding the potential benefits of implementing SSB taxes on a larger scale. / Thesis (PhD) — Boston College, 2023. / Submitted to: Boston College. Graduate School of Arts and Sciences. / Discipline: Economics.

This thesis investigates the link between optimal carbon tax and endogenous longevity. It considers an overlapping generation model with clean and dirty intermediate goods. Externality caused by producing dirty intermediate goods damages the final goods productionas well as the agents’ longevity. From the social planner’s problem, the cost of carbon emission is formulated. Then, the Pigouvian carbon tax rate is used to internalize such costs. With the two channels of impact of carbon emission combined, the theoretical results suggest that (i) the current carbon tax may abstract from local health costs of carbon emission, especially in rich economies, (ii) in poor economies, the government may be lowering the carbon tax at the expense of their elderly’s welfare, and (iii) the government in economies transitioning from poverty to richness should raise their carbon tax level above that of poor economies. Deeper investigation into the mechanism and a quantitative analysis would beneeded. Future studies can also include endogenous technological change or extend to amulti-economy model.

Under covid-19-pandemin sänkte den svenska regeringen arbetsgivaravgiften för arbetstagare i åldrarna19–23 år. Denna uppsats studerar effekten av denna sänkning på sysselsättning under åren 2020–2022,utifrån registerdata från svenska myndigheter. Genom två difference-in-difference-modeller, jämför jagdels sysselsättningsgraden för 20–24-åringar mot sysselsättningsgraden hos 25–29-åringar, delssysselsättningen i branscher med hög andel anställda i åldrarna 20–24 år mot sysselsättningen ibranscher med en medelhög andel anställda i åldrarna 20–24 år. Jag finner ett positiv samband mellanreformen och sysselsättning i behandlingsgruppen under reformperioden. Resultaten indikerar att sänktaarbetsgivaravgifter ökade sysselsättningsgraden för 20–24-åringar med 1,0–1,7 procentenheter, ochökade sysselsättningen i branscher med en hög andel anställda i åldrarna 20–24 år med 2,3 procent. Atteffekten är större med branschmodellen stärker också tidigare slutsatser att subventioner riktade motspecifika grupper på arbetsmarknaden påverkar den gynnade gruppen heterogent, och inte likartat påhela arbetsmarknaden. Jag finner även i strid med tidigare forskning, en tydlig positiv effekt försysselsättningen hos utrikesfödda. / During the Covid-19 pandemic the Swedish government lowered payroll taxes for employees aged 19to 23 years old. This thesis studies the effect of these lowered payroll taxes on employment during theyears 2020–2022, using register data from Swedish tax collecting and social service agencies. Usingtwo difference-in-difference models, I firstly compare the employment rate for 20–24-year-olds to theemployment rate for 25–29-years-olds, and secondly compare employment in industries with a highshare of 20–24 years old employees to industries with a medium share of 20–24 years old employees. Ifind a small, positive correlation between the reform and employment in the targeted groups during thereform period. These results indicate that lowered payroll taxes increased the employment rate for 20–24-year-olds by 1.0–1.7 percentage points, and increased employment in industries with a large shareof 20–24-year-old workers by 2.3 percent. The fact the effect is larger using the industry analysissupports previous conclusions that subsidies targeted at specific groups on the labour market affectsthe favoured group heterogeneously, and not equally across the labour market. I also find, contrary toprevious research, a clear effect on employment for foreign born workers.