Fiscal and trade distorting effects of capital gains tax on land sales - empirical evidence from agricultural land market in Finland - Pietola, Kyösti; Myyrä, Sami; Pouta, Eija (cn, 2009)
Keywords: Ma; Suomi; verotus; myynti; kauppa; markkinat; maatalousmaa; capital taxation; sales; trade; markets; farmland; lock-in effect; land tenency; capital gains tax; land sales; agricultural land