Author: Jack TaylorPublisher:
ISBN:
Category : Farm income
Languages : en
Pages : 46
Book Description
Farm Income Taxation Under Four Tax Reform Proposals
Author: Jack TaylorPublisher:
ISBN:
Category : Farm income
Languages : en
Pages : 46
Book Description
U.S. Agricultural Response to Income Taxation
Author: Hoy Fred CarmanPublisher: Blackwell Publishing
ISBN: 9780813821757
Category : Business & Economics
Languages : en
Pages : 220
Book Description
U.S. Agricultural Response to Income Taxation is the first extensive look at how income tax policy affects agriculture in the U.S. Surveying a significant body of research, Carman documents the effects of federal income tax on production and investment decisions in agriculture, farm size, and, prior to 1986's tax reform act, tax-shelter investments by non-farmers. Guiding a reader through tax and farm policy with helpful flow charts and graphs, Carman discusses the impact of income taxes on land prices; decisions regarding machinery and equipment, orchards, and livestock; management practices that take advantage of cash accounting; capital gains tax and depreciation provisions; and tax equity. He also examines the interactions of income taxes with social security taxes, estate and gift taxes, and corporate income taxes. This book concludes with a timely review of how various tax proposals, from a fiat tax to a consumption tax, might affect farmers and agriculture in the U.S.
Effect of the Treasury Tax Reform Proposal on Farm Income Taxation
Author: Jack TaylorTax Policy Reforms
Author: United States. Congress. Senate. Committee on Agriculture, Nutrition, and ForestryPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 122
Book Description
Tax Reform Act of 1969
Author: United States. Congress. Senate. Committee on FinancePublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 1194
Book Description
Farmer's Tax Guide
Author: U.S. Investment Since the Tax Cuts and Jobs Act of 2017
Author: Emanuel KoppPublisher: International Monetary Fund
ISBN: 1498317049
Category : Business & Economics
Languages : en
Pages : 37
Book Description
There is no consensus on how strongly the Tax Cuts and Jobs Act (TCJA) has stimulated U.S. private fixed investment. Some argue that the business tax provisions spurred investment by cutting the cost of capital. Others see the TCJA primarily as a windfall for shareholders. We find that U.S. business investment since 2017 has grown strongly compared to pre-TCJA forecasts and that the overriding factor driving it has been the strength of expected aggregate demand. Investment has, so far, fallen short of predictions based on the postwar relation with tax cuts. Model simulations and firm-level data suggest that much of this weaker response reflects a lower sensitivity of investment to tax policy changes in the current environment of greater corporate market power. Economic policy uncertainty in 2018 played a relatively small role in dampening investment growth.
The Taxation of Farmers
Author: Miscellaneous Farm-related Tax Proposals
Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Energy and Agricultural TaxationPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 96
Book Description
Farm Income Tax Manual
Author: John C. O'ByrnePublisher: MICHIE
ISBN:
Category : Business & Economics
Languages : en
Pages : 164
Book Description