arbiter
JournalsPricingAccount

Tax Incidence on Cropland and Pastureland Rental Rates

Katherine L. Welch et al.

Journal of Agricultural and Applied Economics2026https://doi.org/10.1017/aae.2025.10034article
AJG 1ABDC C
Weight
0.50

What the paper says

Abstract This analysis estimates the tax incidence for leased cropland and pastureland in Oklahoma. Periodic adjustments to agricultural land taxes may lead to an incidence, a share of the property tax burden, passed on to renters as higher rental rates. This pass-through can discourage rental activity, limit renters’ access to land, and jeopardize broader agricultural development goals. There was a statistically significant increase in the incidence for cropland and pastureland renters. The combined pastureland and cropland incidence over the study period was $7.83 million, representing 22% of the total current agricultural use value assessment for the same period.

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.1017/aae.2025.10034

Or copy a formatted citation

@article{katherine2026,
  title        = {{Tax Incidence on Cropland and Pastureland Rental Rates}},
  author       = {Katherine L. Welch et al.},
  journal      = {Journal of Agricultural and Applied Economics},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1017/aae.2025.10034},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Tax Incidence on Cropland and Pastureland Rental Rates

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.