The Effects of Federal Income Tax Policy on U.S. Agriculture PDF Download
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Author: Hoy Fred Carman Publisher: 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.
Author: Kenneth R. Krause Publisher: ISBN: Category : Agriculture Languages : en Pages : 30
Book Description
Extract: The organization of U.S. agriculture - farm numbers, size, and type of business organization - is apparently influenced by both Federal tax policy and traditional farm policy. Tax policies such as cash accounting or current expensing of farm costs, capital gains, corporate tax rates, and estate tax provisions seem to encourage some farms to expand, others to incorporate, and many to continue the same ownership. Tax provisions and tax treaties with other countries seem to encourage foreign investment in U.S. agriculture. A research challenge for the 1980's may be to integrate the best features of tax and agricultural policies to achieve stated goals for agriculture.
Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Oversight of the Internal Revenue Service Publisher: ISBN: Category : Agricultural productivity Languages : en Pages : 172
Author: United States. Congress. Joint Economic Committee. Subcommittee on Agriculture and Transportation Publisher: ISBN: Category : Agriculture Languages : en Pages : 80