The Effects of Federal Income Taxes on the Structure of Agriculture
Author: National Planning Association. Agriculture Committee on National Policy
Publisher:
Published: 1972
Total Pages: 36
ISBN-13:
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Author: National Planning Association. Agriculture Committee on National Policy
Publisher:
Published: 1972
Total Pages: 36
ISBN-13:
DOWNLOAD EBOOKAuthor: the NPA Agriculture Committee
Publisher:
Published: 1972
Total Pages: 23
ISBN-13:
DOWNLOAD EBOOKAuthor: Richard W. Dunford
Publisher:
Published: 1985
Total Pages: 48
ISBN-13:
DOWNLOAD EBOOKAuthor: Hoy Fred Carman
Publisher: Blackwell Publishing
Published: 1997
Total Pages: 220
ISBN-13: 9780813821757
DOWNLOAD EBOOKU.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: United States. Agricultural Research Service. Production Economics Research Branch
Publisher:
Published: 1955
Total Pages: 32
ISBN-13:
DOWNLOAD EBOOKAuthor:
Publisher:
Published: 1986
Total Pages: 60
ISBN-13:
DOWNLOAD EBOOKAuthor: Charles Davenport
Publisher:
Published: 1982
Total Pages: 72
ISBN-13:
DOWNLOAD EBOOKAuthor: Ron Durst
Publisher: DIANE Publishing
Published: 2010-02
Total Pages: 26
ISBN-13: 1437924484
DOWNLOAD EBOOKChanges in Fed. tax provisions affecting both individual and business income taxes have reduced average tax rates for all farm households, resulting in the lowest tax burden on farm income and investment in a decade. Similarly, an analysis of the changes to Fed. estate tax policies suggests that increases in the value of property that can be transferred to the next generation free of the estate tax, combined with special provisions for farmers and other small businesses, have greatly reduced the number of farm estates subject to the tax and the amount owed. While nearly 10% of commercial farm estates could owe tax in 2009, only 1-2% of all farm estates are estimated to be subject to the Fed. estate tax this year. Charts and tables.
Author: Charles Adair Sisson
Publisher:
Published: 1980
Total Pages: 60
ISBN-13:
DOWNLOAD EBOOKAuthor: Timothy G. Baker
Publisher:
Published: 1982
Total Pages: 54
ISBN-13:
DOWNLOAD EBOOKExtract: Several analysts have suggested and many people believe that various Federal income tax regulations have contributed to changing the structure of agriculture by increasing the optimal size of machinery investment on crop farms and by having different impacts across farms of various size. This bulletin examines the effects of investment tax credit, accelerated depreciation and the general tax rate structure on machinery selection and net income of representative Indiana crop farms to draw some conclusions about these hypotheses.