id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
cjel-3474	Colinvaux, Roger	The Conservation Easement Tax Expenditure: In Search of Conservation Value	2012	61	.pdf	application/pdf	28363	1431	52	See THE NATURE CONSERVANCY, CONSERVATION EASEMENTS: CONSERVING LAND, WATER AND A WAY OF LIFE (2003), available at http://www.nature.org/aboutus/ privatelandsconservation/conservationeasements/conserving_a_way_of_life.pdf (discussing the success of conservation easements in protecting wildlife habitats and open space and noting the growing popularity of conservation easements as an effective conservation tool); Bray, supra note 1, at 124–25 (noting that, as of 2005, state and local land trusts hold conservation easements protecting over 6.2 million acres); see also McLaughlin, supra note 2, at 1, 5–6 (stating that “[t]he tax incentives have worked remarkably well” and showing the growth in land trusts and acres under conservation protection). Federal tax law also provides for estate and gift tax incentives with respect to conservation easements.	cache/cjel-3474.pdf	txt/cjel-3474.txt