One issue at least in my own state that has eliminated many family farms is the inheritance tax rate judges the value of the land on its highest possible economic value of use. This means getting taxed on subdividing the entire property and developing it not taxed on the value of the land if kept as a farm. This lead to every generational change over of a family farm to generally have to halve the size of the farm and then have a new development of NIMBY's surrounding them steadily. The farm lobby in my state has been pushing a bill to base the inheritance tax on the farm value of the land if the land is kept in production as a working farm for 15 years following payment.