Tax Policy and Agricultural Investment
Author: James Hrubovcak
Publisher:
Published: 1985
Total Pages: 24
ISBN-13:
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Author: James Hrubovcak
Publisher:
Published: 1985
Total Pages: 24
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: Richard W. Dunford
Publisher:
Published: 1985
Total Pages: 48
ISBN-13:
DOWNLOAD EBOOKAuthor: James Hrubovcak
Publisher:
Published: 1985
Total Pages: 14
ISBN-13:
DOWNLOAD EBOOKAuthor: OECD
Publisher: OECD Publishing
Published: 2020-02-10
Total Pages: 265
ISBN-13: 9264859055
DOWNLOAD EBOOKThis review of taxation in agriculture in 35 OECD countries and emerging economies outlines the diversity of tax provisions affecting agriculture, provides an overview of cross-country differences in tax policy, and confirms the widespread use of tax concessions specifically for agriculture, although their importance and modalities differ across tax areas and countries.
Author: 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:
Publisher:
Published: 1986
Total Pages: 60
ISBN-13:
DOWNLOAD EBOOKAuthor: Kenneth R. Krause
Publisher:
Published: 1982
Total Pages: 30
ISBN-13:
DOWNLOAD EBOOKExtract: The organization of U.S. agriculture - farm numbers, size, and type of business organization - is apparently influenced by both Federal tax policy and traditional farm policy. Tax policies such as cash accounting or current expensing of farm costs, capital gains, corporate tax rates, and estate tax provisions seem to encourage some farms to expand, others to incorporate, and many to continue the same ownership. Tax provisions and tax treaties with other countries seem to encourage foreign investment in U.S. agriculture. A research challenge for the 1980's may be to integrate the best features of tax and agricultural policies to achieve stated goals for agriculture.
Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Oversight of the Internal Revenue Service
Publisher:
Published: 1984
Total Pages: 172
ISBN-13:
DOWNLOAD EBOOKAuthor: Charles Adair Sisson
Publisher:
Published: 1980
Total Pages: 60
ISBN-13:
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