I'm sorry, but I think you misunderstood the question.
There are many taxation issues involved in farm transfers. An increased capital gains inclusion rate will have a very detrimental effect on the next generation of farmers who might want to take over these farms. Individuals—meaning parents—who pass on their farms will presumably have to pay a lot of taxes, and these taxes will be borne by the next generation. We're talking about a rate that will increase from 50% to 66%, even though farm values are going up.
How will you help this next generation, which will have to pay astronomical debts during farm transfer?