Capital gains taxes are important sources of government income in particular in high tax Scandinavian countries. These taxes, nevertheless, likely distort the market and resource allocations through so called “lock-in” effect by discouraging trade transactions that would trigger the tax payments. When it comes to agricultural land, the lock-in effect implies that, along the structural development, the land ownership and active farming gradually deviate from each other and land tenancy increases.

Land has a cultural value in Nigeria in that its ownership cements
the relationship of the owner with the community. But more
importantly, land resource is critical to the livelihood of rural
farmers because they depend on it for income and food supply.
It is therefore important that it is sustainably managed and
efficiently used. This study investigated the ownership pattern
of land among the farming families in the study area and the
attitude towards its management. It adopted the farming and

This article shows how wildlife and marine conservation in Tanzania lead to forms of ‘green’ or ‘blue grabbing’. Dispossession of local people's land and resources has been gradual and piecemeal in some cases, while it involved violence in other cases. It does not primarily take the usual form of privatization of land. The spaces involved are still formally state or village land.

Beyond the obvious catastrophic effects of the HIV/AIDS pandemic on mortality, demographicchanges, and the suffering of individuals and their families, we are still only learning about thecomplex longer-term effects of the pandemic on poverty and vulnerability. For example, theHIV/AIDS pandemic has substantially increased the number of widow-headed households inAfrica. A huge number of conceptual and qualitative studies highlight gender inequalities inproperty rights, and the difficulties that widows and their dependents face in retaining access toland after the death of their husbands.

This paper presents the issues of land resources on dairy farms of various scale of production. Using a dynamic scope, it analyses the shaping of parameters such as the area of own and rented land, share of rented land in the whole area of land, share of arable land, and the technical development of land factor in accordance with the number of dairy cows. Distinct dependencies between the shaping of parameters and the scale of production have been observed in the research. Data from the Polish FADN for the years 2004-2009 were used in the paper.

In the conditions of the Republic of Belarus there was conducted a general retrospective analysis and determined the prospects of the use of agricultural lands in the republic and its administrative regions. In course of the study there was presented a composition and structure of land of agricultural use in accordance with land types. There were analysed statistical data of area of agricultural lands in Belarus, as well as dynamics of the analysed lands in all regions of the Republic.

Estimated monetary value of agricultural lands supposes determination of the profit part attributable to land itself (ground rent), but the only characteristic is insufficient for complex evaluation of land cost. Volatility of profitability of agricultural lands, depending on seasonal fluctuations, along with economical risks, requires to be considered for calculation of the capitalization coefficient. The paper deals with the main approaches to determination of the capitalization coefficient while calculating monetary value of farm lands.

The potential of remote sensing for the recommendation and monitoring of irrigation practices is irrefutable. GIS have enabled the development of operational spatio-temporal tools for monitoring agricultural activity which can overcome the uncertainty brought about by problems related to water scarcity and increasing drought events. This paper presents an operational methodology for estimating actual evapotranspiration from Landsat images, and its application in the Region of Murcia (Spain).

Cadastral valuation model for building land has been approved by Regulations of Cabinet, and is expressed by a mathematical formula. The elements of cadastral valuation model for building land are the following: the base value of the building land, the land area under jurisdiction conditioned by the purpose of use, correction coefficient of the area, the correction coefficient accounting for the changes in the market, the correction coefficient of encumbrances and the correction coefficient of pollution.