ERIC Number: ED272763
Record Type: Non-Journal
Publication Date: 1986-Aug
Pages: 61
Abstractor: N/A
ISBN: N/A
ISSN: N/A
EISSN: N/A
Income Tax Reform and Agriculture: A Symposium.
Economic Research Service (USDA), Washington, DC.
Five papers are provided from a symposium organized to present several economic studies relating to income tax structure and reform in agriculture. "Toward an Optimal Income Tax Policy for Southern and U.S. Agriculture" (Harold F. Breimyer) is a structured argument for comprehensive tax reform that increases the equity of the income tax system among farmers. "A Comparison of Effects of the Current Tax Law through the Tax Reform Act of 1984 and the 1985 Proposed Tax Act on Commercial Farms in Texas, Mississippi, and Illinois" (Clair J. Nixon, James W. Richardson) presents a mathematical programming model of farms representing southern and midwestern agriculture. "Tax and Agricultural Policy: Interlinkages and Reform" (Kenneth Baum, et al.) provides a comprehensive examination of tax policy and commodity policy interrelationships. "Farmer Preferences for Tax Reform Issues Using Multi-Chotomous Logit Analysis" (Daniel M. Otto, Gregory D. Hanson) presents a large survey of farmer attitudes toward tax reform and tax policy effects in agriculture. "Effects of Income Tax Reform on Agriculture: Review and New Evidence" (Sermin D. Hardesty, Hoy F. Carman) evaluates symposium findings within the context of research regarding agricultural response to changing income tax law. (YLB)
Publication Type: Collected Works - Proceedings; Reports - Descriptive
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: Economic Research Service (USDA), Washington, DC.
Grant or Contract Numbers: N/A