全球智库信息集成服务系统(G2TT): Conservation Easements: A Closer Look at Federal Tax Policy

G2TT

来源类型	Policy Series
规范类型	报告
	Conservation Easements: A Closer Look at Federal Tax Policy
	Dominic Parker
发表日期	2005-10-01
出版年	2005
语种	英语
概述	Land trusts and one of their important tools, conservation easements, are major forces in today's environmental movement. Conservation easements are partial interests in land that prohibit intense development.
摘要	Land trusts and one of their important tools, conservation easements, are major forces in today’s environmental movement. Conservation easements are partial interests in land that prohibit intense development. They have helped conserve millions of acres of valuable open space, wildlife habitat, river corridors, and wetlands. One factor motivating conservation easements has been federal tax policy, which allows landowners who donate easements to obtain tax benefits. This policy has led to criticism of some trusts for their use of conservation easements. In this essay’ “Conservation Easements: A closer Look at Federal Tax Policy,” Dominic P. Parker examines the impact of tax policy on the use of easements and recommends some changes in current policy to better serve the American public. PERC, the Property and Environment Research Center, is a nonprofit institute dedicated to improving environmental quality through property rights and markets. This paper is part of thePERC Policy Series, which addresses timely topics involving markets and environmental issues. It is also part of the Dufresne Foundation series of essays, which seek to reconcile environmental and economic pressures, especially in the western United States. Download the full report, including endnotes and references.
URL	https://www.perc.org/2005/10/01/conservation-easements/
来源智库	Property and Environment Research Center (United States)
资源类型	智库出版物
条目标识符	http://119.78.100.153/handle/2XGU8XDN/359813
推荐引用方式 GB/T 7714	Dominic Parker. Conservation Easements: A Closer Look at Federal Tax Policy. 2005.

条目包含的文件
文件名称/大小	资源类型	版本类型	开放类型	使用许可
conservation-easemen（28KB）	智库出版物		限制开放	CC BY-NC-SA	浏览
ps34.pdf（1247KB）	智库出版物		限制开放	CC BY-NC-SA	浏览