Scholarship & Research
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Item Public revenue leakage from real estate non-disclosure laws(Montana State University - Bozeman, College of Agriculture, 2021) Bollum, Tanner; Chairperson, Graduate Committee: Daniel P. BigelowProperty tax is the single largest source of local own-source revenue. Due to lack of existing legal structure, county assessors are often left without access to market data. Prior to 2004, three states in the western portion of the United States had constitutions that lacked legislation regarding the disclosure of home sales. This is recognized in this research as non-disclosure laws (NDLs). New Mexico changed this legal structure in 2004 and mandated that county assessors receive all sales information in hopes that property assessments become more equitable. Using two-way fixed effects and a difference-in-differences design, I estimate the change in county level property tax revenue to be a 3.67 percent increase annually.Item The costs of cooperation: the effects of section 199 on basis for farm cooperatives in the midwest(Montana State University - Bozeman, College of Agriculture, 2019) Swanson, Andrew Chase; Chairperson, Graduate Committee: Anton BekkermanThe 2004 American Jobs Creation Act created Section 199, a tax provision for producers of domestic goods. During the ensuing decade, Section 199 became especially important for agricultural cooperatives, partly because of a series of favorable Internal Revenue Service private letter rulings for marketing cooperatives. I analyze the impacts of Section 199 on agricultural markets by assessing differential effects on the pricing behavior of grain marketing cooperatives and non-cooperatives in Nebraska and Kansas. I first develop a model for the agricultural cooperatives pricing behavior that incorporates a tax on the qualified patronage received by cooperative patrons. This model produces several testable predictions. First, Section 199 will lower the spot prices offered by cooperatives while increasing the spot prices offered non-cooperatives that compete with cooperatives for agricultural commodities. Second, the widening of prices between cooperatives and non-cooperatives will be mitigated by increased spatial competition. I empirically test the predictions of this model using a difference-in-difference empirical strategy and winter wheat basis data. The results indicate that the series of IRS letter rulings in 2008 widened the basis differential between cooperative and non-cooperative firms by almost 5 cents per bushel on average. Furthermore, these market distorting effects are greater for elevator locations that do not have a competing location within 10 miles of their location. While the benefits of Section 199 have been widely touted by cooperative lobbying groups, the results of this thesis show the importance of also considering the costs of policy interventions directed at specific agricultural firm types.Item Land use taxation policy and agricultural land use(Montana State University - Bozeman, College of Agriculture, 1976) Pryputniewicz, Gary ThomasItem Possibilities of farm tax reduction through county consolidation in Montana(Montana State University - Bozeman, College of Agriculture, 1936) Voelker, Stanley W.Item The effects of selected tax alternatives on Montana farmers and ranchers(Montana State University - Bozeman, College of Agriculture, 1959) Hash, Charles T.Item Reclassification of agricultural land for assessment purposes in Teton County(Montana State University - Bozeman, College of Agriculture, 1947) Schutz, Willard D.Item Inequalities in the tax burden borne by agricultural lands in Montana(Montana State University - Bozeman, College of Agriculture, 1936) Lord, H. H.Item Problems and policies in the administration of Montana tax deed land(Montana State University - Bozeman, College of Agriculture, 1941) Peterson, Everett E.Item An analysis of the causes of tax delinquency in Montana(Montana State University - Bozeman, College of Agriculture, 1936) Smith, Norman A.Item Tax inequalities in Montana, an analysis of the tax burden in Montana as shown by state income tax returns, 1936(Montana State University - Bozeman, College of Agriculture, 1939) O'Leary, Winfield G.