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A Model of “Tax-Free” Exchange of Farmland
Authors:Colwell  Peter F.  Dehring  Carolyn A.
Affiliation:(1) University of Illinois at Urbana-Champaign, University of Illinois, 304 B David Kinley Hall, 1407 West Gregory Drive, Urbana, IL, 61801
Abstract:This study considers the alternatives available for transferring agricultural property on the urban periphery. The model examines the conditions under which market participants sell or exchange farmland. Contrary to popular opinion, we find that simultaneous exchanges are still feasible in the presence of delayed exchanges, particularly when the relinquished property is very large. The model also explains the observed phenomenon that the sellers of agricultural property get replacement properties of lesser market value in exchanges.
Keywords:real property exchanges  taxation  deferred taxation  land price
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