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Publications

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11 publications, sorted by date 

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Amber Waves, February 21, 2013
The complexity of the current tax code, together with perceptions that it distorts economically efficient decisions and is inequitable, has led to calls for fundamental tax reform.
EIB-107, February 04, 2013
An analysis of the potential impact of tax reform proposals on farm businesses and rural households in the United States.
Amber Waves, June 16, 2011
Increased use of the tax code for policy goals has boosted incomes of rural taxpayers, who tend to have lower incomes and higher poverty than urban taxpayers.
EIB-76, May 05, 2011
The authors analyze the increasing use of refundable tax credits targeted to low- and moderate-income households in the Federal individual income tax and determine their implications for rural America. To identify rural and urban households, the analysis matches a zip code approximation of the 2006 ...
Amber Waves, June 01, 2009
The Federal estate tax affects relatively few estates and accounts for only a small share of total Federal tax receipts. Though special provisions have been enacted to limit the impact of the tax on farmers and small business owners, these groups are still more likely than the general public to owe ...
EIB-54, May 15, 2009
Significant changes in Federal individual income and estate tax policies have occurred over the last 10 years. Analysis suggests that changes in Federal tax provisions affecting both individual and business income taxes have reduced average tax rates for all farm households, resulting in the lowest ...
EIB-27, September 04, 2007
The current $2.5-million income cap on eligibility for farm program payments affects only a small number of farm program payment recipients each year. A reduction in the cap to $200,000 would affect a larger number of farm households but still only a small share of recipients. Based on IRS tax data ...
AIB-751-02, March 14, 2004
Concern among policymakers that the Federal estate tax might force the liquidation of some family farms has resulted in the enactment of a variety of special provisions over the years. Providing relief to farmers and other small business owners was the primary impetus for the 1997 changes to Federal...
AER-800, April 16, 2001
This report analyzes the effects of the current Federal tax code on farming. It is the first study that applies the ERS farm typology to tax data. The study was initiated by the USDA National Commission on Small Farms and also evaluates tax proposals to assist beginning farmers. Investment, manageme...
AIB-751-01, April 01, 1999
The Food and Rural Economics Division of ERS designed the following series of policy-oriented, timely publications to provide background and analysis for decision makers and others.
AER-764, July 31, 1998
Under the Taxpayer Relief Act of 1997, most farmers will pay less Federal income tax, and farm families will find it easier to transfer the family farm across generations. The new law--the tax portion of 1997 legislation to balance the Federal budget by 2002--emerges from years of debate on proposal...

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