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The Impacts of the Tax-Deferred Exchange Provision on Farm Real Estate Values
This study examines the effects of the Section 1031 tax-deferred exchange provision on agricultural land values. The provision allows taxpayers to defer taxation for relinquished productive assets if a like-kind asset is acquired within the allotted time of 180 days. The analysis examines a set of 3,580 farm real estate transaction from 55 agricultural counties in Indiana over the period 2003?2006. Hedonic price analysis suggests that properties acquired under a like-kind exchange are associated with a 1.32% price premium.
John G. Dillard
Todd H. Kuethe
Raymond J. G. M. Florax
Land Economics 2013 v.89 no.3
Journal Articles, USDA Authors, Peer-Reviewed
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