@article{KalkuhlFernandezMilanSchwerhoffetal.2018,
  author    = {Kalkuhl, Matthias and Fernandez Milan, Blanca and Schwerhoff, Gregor and Jakob, Michael and Hahnen, Maren and Creutzig, Felix},
  title     = {Can land taxes foster sustainable development?},
  series = {Land use policy : the international journal covering all aspects of land use},
  volume    = {78},
  journal   = {Land use policy : the international journal covering all aspects of land use},
  publisher = {Elsevier Science Publishers Ltd.},
  address   = {Oxford},
  issn      = {0264-8377},
  doi       = {10.1016/j.landusepol.2018.07.008},
  pages     = {338 -- 352},
  year      = {2018},
  abstract  = {Economists argue that land rent taxation is an ideal form of taxation as it causes no deadweight losses. Nevertheless, pure land rent taxation is rarely applied. This paper revisits the case of land taxation for developing countries. We first provide an up-to-date review on land taxation in development countries, including feasibility and implementation challenges. We then simulate land tax reforms for Rwanda, Peru, Nicaragua and Indonesia, based on household surveys. We find that (i) land taxes provide a substantial untapped potential for tax revenues at minimal deadweight losses; that (ii) linear land value taxes tend to put a high relative burden on poor households as land ownership is pervasive; (iii) non-linear tax schemes could avoid adverse effects on the poor; and that (iv) with technological advances, administrative costs of land taxes have reduced substantially and are outweighed by tax revenues and co-benefits of formalized land tenure. Enforcement and compliance remain, however, a key challenge.},
  language  = {en}
}
@article{KalkuhlSchwerhoffWaha2020,
  author    = {Kalkuhl, Matthias and Schwerhoff, Gregor and Waha, Katharina},
  title     = {Land tenure, climate and risk management},
  series = {Ecological economics},
  volume    = {171},
  journal   = {Ecological economics},
  publisher = {Elsevier Science},
  address   = {Amsterdam [u.a.]},
  issn      = {0921-8009},
  doi       = {10.1016/j.ecolecon.2019.106573},
  pages     = {16},
  year      = {2020},
  abstract  = {We analyze to what extent climate conditions affect the prevalence of sharecropping as a form of traditional land tenure. We investigate how sharecropping tenure is related to climate risk and how it interacts with fertilizer use and livestock ownership that both influence production risk. We first develop a stylized theoretical model to illustrate the role of climate for land tenure and production. Our empirical analysis is based on more than 9000 households with considerable heterogeneity in climate conditions across several African countries. We find that farmers in areas with low precipitation are more likely to be sharecroppers. We further find evidence for risk management interaction effects as sharecropping farmers are less likely to own livestock and more likely to use fertilizer. In economies where formal kinds of insurance are unavailable, sharecropping thus functions as a form of insurance and reduces the need for potentially costly risk management strategies.},
  language  = {en}
}