This staff paper provides (1) a summary of the proposed bill regarding the annual conservation and land preservation tax concept, (2) observations and a preliminary assessment of the impacts, and (3) an outline of potential issues, considerations, and related alternative concepts that policymakers, interest groups and citizens may wish to consider during the course of debate on the proposal. Ideas and concepts discussed in this staff paper should not be considered recommendation, but rather fodder consisting of alternative ideas to fully inform and assist policymakers in making informed choices and reducing unintended consequences.
Edelman, Mark A., "A Preliminary Assessment of the Annual Conservation and Land Preservation Tax Concept" (2001). Economic Staff Paper Series. 348.