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Publications

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8 publications, sorted by date 

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.
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).
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.
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...

Last updated: Saturday, May 26, 2012

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