Effects of Federal Tax Policy on Agriculture
- by Ron Durst and James Monke
- 4/16/2001
Overview
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, management, and production decisions in agriculture continue to be influenced by Federal tax laws, although this influence may be less than in earlier decades.
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Full Report
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Frontmatter
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Contents
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Summary
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Introduction
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Federal Income Tax Policies
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Social Security and Other Labor Taxes
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Federal Estate and Gift Taxes
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Tax Policy Implications
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Proposals for Reform
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Conclusions
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References
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