IDEAS home Printed from https://ideas.repec.org/a/cup/jagaec/v17y1985i02p77-86_02.html
   My bibliography  Save this article

The Estate Tax Provision of the 1981 Economic Recovery Tax Act: Which Farmers Benefit?

Author

Listed:
  • Lowenberg-DeBoer, J.
  • Boehlje, Michael D.

Abstract

This analysis used simulation to compare the cost of intergenerational transfer of farm estates under the pre-1981 tax rules and the Economic Recovery Tax Act of 1981 (ERTA) provisions. ERTA reduces transfer costs for almost all the estates considered. Large estates tend to benefit more than small estates if they qualify for use valuation or if they are large enough to be affected by the reduction in tax rates. ERTA does not create new forces for change in U.S. agriculture, but it tends to strengthen the tendency toward larger farm size and favor those who already own farm resources.

Suggested Citation

  • Lowenberg-DeBoer, J. & Boehlje, Michael D., 1985. "The Estate Tax Provision of the 1981 Economic Recovery Tax Act: Which Farmers Benefit?," Journal of Agricultural and Applied Economics, Cambridge University Press, vol. 17(2), pages 77-86, December.
    • Handle: RePEc:cup:jagaec:v:17:y:1985:i:02:p:77-86_02
    as

    Download full text from publisher

    File URL: https://www.cambridge.org/core/product/identifier/S0081305200025073/type/journal_article
    File Function: link to article abstract page
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Colyer, Dale, 2004. "Land, Land Use and Competitiveness," Working Papers 19099, West Virginia University, Department of Agricultural Resource Economics.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cup:jagaec:v:17:y:1985:i:02:p:77-86_02. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Kirk Stebbing (email available below). General contact details of provider: https://www.cambridge.org/aae .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.