Disincentives to conservation, such as high land taxes on 'idle' land, should be ended as a first incentive measure, and fiscal or other incentives to develop natural habitats should be abolished. Disincentives against the destruction of natural resources should also be introduced. Some jurisdictions grant tax reductions or exemptions to landowners that maintain natural areas, provided that they comply with management guidelines. Land donated for conservation purposes may be made exempt from land transfer tax and its value deducted from taxable income. Direct grants to landowners may also be given for the acquisition and management of land for conservation.