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Title Effects of income tax credits on conservation easement donation : a case study of Colorado counties
Author Ellis, Meghann Alaina
Department Department of Economics and Business
Institution Colorado College
Degree Type bachelor
Degree Name Bachelor of Arts
Type of Resource text
Digital Origin reformatted digital
Date Accepted 2007
Date Digitized 2009
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.
Keywords Public goods
Environment
Taxes
Conservation easement
Rights Statement Copyright restrictions apply. Contact the author for permission to publish.
Extent 102 p. : ill. ; 29 cm.
Note (thesis) Senior Thesis - Colorado College
Note (bibliography) Bibliography : p. 96-102
Publisher Colorado College
Place of Publication Colorado Springs, Colorado
Language eng
OCLC Identifier 162107450
Handle http://hdl.handle.net/10176/coccc:2958
 
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Created: Wed, 05 May 2010, 15:09:31 MST by Cindy Tappan . Detailed History