Kiinteistöveron laajentamisen vaikutus maatalouden tuotantokustannuksiin

Abstract

A property tax which is based on the value of the property was designed implemented and for the first time in Finland in 1993. The new property tax is not applied to agricultural and forest land. But recently the property tax has been proposed to be applied also in the arable land and forest land. This study examines how the proposed tax, if applied to arable and forest land, would affect the production costs of milk, corn, pork and eggs. The taxes are studied in data on representative farms and prices in 1998. The calculations were drawn up using the lowest and the highest tax rates on land values. Land values were estimated using either the current land values in property taxation or current market prices. The result suggest that the current property tax rates would not have substantial effects on production costs. The production cost of milk and grains would be increased by FIM 0.01. The similar effect would be FIM 0.01 0.02 on the production cost of pork and eggs. If the appreciation of the field corresponded to the market values and the tax rate is 1 % the tax would increase the production costs of milk FIM 0.01 0.02, production costs of grain FIM 0.03, production costs of pork FIM 0.03 0.06 and production costs of eggs FIM 0.01 0.02