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| Title |
Effects of income tax credits on conservation easement donation : a case study of Colorado counties
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| Author |
Ellis, Meghann Alaina
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| Department |
Department of Economics and Business
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| Institution |
Colorado College
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| Degree Type |
bachelor
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| Degree Name |
Bachelor of Arts
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| Type of Resource |
text
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| Digital Origin |
reformatted digital
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| Date Accepted |
2007
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| Date Digitized |
2009
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| Abstract |
High rates of population growth and subdivision development in Colorado are leading to the rapid disappearance of environmentally significant lands throughout the state. In an attempt to address the problem, the state legislature implemented income tax credits in 2000 to promote the use of conservation easements (the donation of land development rights). This study examines data for seven counties and one agricultural land trust to determine the effects of these unique tax credits. The possible effects, including changes in the number of easements donated per year, the size of the easements, the number of easements donated on agricultural parcels, and possible inefficiencies in the program, are examined both theoretically and empirically. Although the effects of the credits are not uniform between counties, conclusions from the data are still possible. An increase in conservation easement donation is found to coincide with the introduction of the tax credits in most cases, indicating success of the tax credits in achieving the goal of increased donation while inefficiencies may still exist.
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| Keywords |
Public goods
Environment
Taxes
Conservation easement
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| Rights Statement |
Copyright restrictions apply. Contact the author for permission to publish.
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| Extent |
102 p. : ill. ; 29 cm.
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| Note (thesis) |
Senior Thesis - Colorado College
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| Note (bibliography) |
Bibliography : p. 96-102
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| Publisher |
Colorado College
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| Place of Publication |
Colorado Springs, Colorado
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| Language |
eng
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| OCLC Identifier |
162107450
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| Handle |
http://hdl.handle.net/10176/coccc:2958
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| Attached Files |
| Name |
Description |
MIMEType |
Size |
Downloads |
Ellis_Thesis_A1b.pdf
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master |
application/pdf |
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0 |
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