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12 publications, sorted by date 

Amber Waves, February 21, 2013
The elements common to many reform proposals--eliminating tax preferences, restructuring capital gains and dividend rates, lowering marginal rates, and reducing the number of tax brackets--could affect the well-being of farm households.
EIB-107, February 04, 2013
Key elements of proposed tax reform, reducing accelerated deductions for capital purchases and raising capital gains tax rates, could increase tax liabilities for many farmers. Other elements could reduce tax liabilities.
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
ERS examines the effects of current Federal tax provisions regarding low- and moderate-income households in rural America, focusing on the Earned Income Tax Credit (EITC) and the Child Tax Credit (CTC).
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 over the last 10 years have reduced average tax rates for farm households
EIB-27, September 04, 2007
Could a single program support farm income and encourage environmentally sound farm practices? ERS looks at some hypothetical program scenarios.
Amber Waves, November 01, 2005
Recent Federal tax legislation has reduced income tax rates for both individuals and businesses and cut the number of farm estates that owe Federal estate taxes. Commercial farmers are the primary beneficiaries of the reduced business and estate taxes.
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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